SGD CAPITAL LTD


Director	D'APONTE, Attanasio


Registered Address	62 St Martins Lane
	London
	WC2N 4JS


Registered Number	13257394 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		1,416,577		1,302,908
			1,416,577		1,302,908
Current assets
Debtors		1,164		3,289
Cash at bank and on hand		4,332		4,315
		5,496		7,604
Creditors amounts falling due within one year	4	(2,100)		(1,276)
Net current assets (liabilities)			3,396		6,328
Total assets less current liabilities			1,419,973		1,309,236
Creditors amounts falling due after one year	5		(1,431,941)		(1,309,271)
Net assets			(11,968)		(35)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(11,969)		(36)
Shareholders' funds			(11,968)		(35)

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 Director acknowledges 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 financial statements were approved and authorised for issue by the Director on 5 June 2025, and are signed on its behalf by:

D'APONTE, Attanasio
Director
Registered Company No. 13257394

SGD CAPITAL 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is not provided on land and buildings with more than 21 years lease term.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 April 24	1,302,908
	Additions	113,669
	At 31 March 25	1,416,577

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	-	256
Accrued liabilities and deferred income	2,100	1,020
Total	2,100	1,276


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	1,431,941	1,309,271
Total	1,431,941	1,309,271