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COMPANY REGISTRATION NUMBER: 08070961

SG & AP Limited

Unaudited Financial Statements

For the year ended

31 May 2025

SG & AP Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
|  |  | (restated)
| £ | £ | £ | £
Fixed assets |  | 1,255 |  | 1,673
|  | ------- |  | -------

Current assets | 4,842 |  | 5,279 |
Prepayments and accrued income | 406 |  | 394 |
| ------- |  | ------- |
|  | 5,248 |  | 5,673

Creditors: amounts falling due within one year |  | 26,074 |  | 15,062
|  | -------- |  | --------
Net current liabilities |  | 20,826 |  | 9,389
|  | -------- |  | -------
Total assets less current liabilities |  | ( 19,571) |  | ( 7,716)

Accruals and deferred income |  | 2,796 |  | 2,803
|  | -------- |  | --------
|  | (22,367) |  | (10,519)
|  | -------- |  | --------

Capital and reserves |  | ( 22,367) |  | ( 10,519)
|  | -------- |  | --------

Notes to the financial statements
1. Employee numbers
The average number of persons employed by the company during the year amounted to 4 (2024: 3 ).
2. Transition to FRS 105
These are the first financial statements that comply with FRS 105. The company transitioned to FRS 105 as at 1 June 2023. This has affected the previously reported financial position and financial performance as follows:

|  |  | At 1 June 2023 | At 31 May 2024
|  |  | £ | £
| Reconciliation of Equity |  |  |
| Capital and reserves (as previously stated) |  | 227 | (10,793)
| Removal of Deferred Tax |  |  | 274
|  |  | ---- | --------
| Capital and reserves (as restated) |  | 227 | (10,519)
|  |  | ---- | --------

Deferred tax is not recognised under FRS 105.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:

Ms S George
Director

Company registration number: 08070961
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Old Emporium, Bow Street, Langport, Somerset, TA10 9PQ. The principal place of business is Junction café, Evercreech Junction, Evercreech, Shepton Mallet, Somerset, BA4 6NA.