SGR COMMERCIAL LTD


Directors	Sam Alfie Rockley
	Raymond Allan Rockley


Registered Address	Unit A Common Road
	Kensworth
	Dunstable
	LU6 2PN


Registered Number	14262677 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		288,154		288,154
			288,154		288,154
Current assets
Debtors		1,007		2,195
Cash at bank and on hand		7,000		9,320
		8,007		11,515
Creditors amounts falling due within one year		(15,000)		(15,000)
Net current assets (liabilities)			(6,993)		(3,485)
Total assets less current liabilities			281,161		284,669
Creditors amounts falling due after one year			(305,862)		(297,988)
Net assets			(24,701)		(13,319)
Capital and reserves
Other reserves			(16,531)		(7,150)
Profit and loss account			(8,170)		(6,169)
Shareholders' funds			(24,701)		(13,319)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 21 December 2025, and are signed on its behalf by:

Sam Alfie Rockley
Director
Registered Company No. 14262677

SGR COMMERCIAL LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	288,154
	At 31 March 25	288,154
	Net book value
	At 31 March 25	288,154
	At 31 March 24	288,154

4.	Related party transactions
	During the year, the company has entered into transactions with related parties. These transactions have been conducted on an arm's length basis on normal trading terms. The director of the company, Sam Rockley, is a controlling shareholder in SGR Commercial LTD and SGR Audio Visual LTD. As such, the transactions between these two entities, which include sales and loan arrangements, are considered related party transactions. The following transactions occurred during the period: Sales of £14,400 (£12,600 2024) Loans received of £15,874 (£13,290 2024) The following outstanding balances were held with related parties at the year-end: Receivables owed of £1,440 Loans owing of £32,613

Related party transactions

During the year, the company has entered into transactions with related parties. These transactions have been conducted on an arm's length basis on normal trading terms.  

The director of the company, Sam Rockley, is a controlling shareholder in SGR Commercial LTD and SGR Audio Visual LTD. As such, the transactions between these two entities, which include sales and loan arrangements, are considered related party transactions.

The following transactions occurred during the period:
Sales of £14,400 (£12,600 2024)
Loans received of £15,874 (£13,290 2024)

The following outstanding balances were held with related parties at the year-end:
Receivables owed of £1,440
Loans owing of £32,613