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Company Registration Number: 04768101

SGB Construction (York) Ltd

Director's Report and Unaudited Financial Statements

for the financial year ended 31 August 2025

SGB Construction (York) Ltd

DIRECTOR AND OTHER INFORMATION

Director | Mr S G Gunn
Company Secretary | Mr E J Gunn
Company Registration Number | 04768101
Registered Office | Redlands
| York Road
| Shiptonthorpe
| York
| YO43 3PH
| United Kingdom
Accountants | DAH Accountancy Services Limited
| Chartered Management Accountants
| Cedar Lodge
| York Road
| Shiptonthorpe
| York
| East Yorkshire
| YO43 3PH
| United Kingdom

SGB Construction (York) Ltd

DIRECTOR'S REPORT

for the financial year ended 31 August 2025

The director presents his report and the unaudited financial statements for the financial year ended 31 August 2025.

Director

The director who served during the financial year is as follows:

Mr S G Gunn

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr S G Gunn

Director

31 March 2026

SGB Construction (York) Ltd

Company Registration Number: 04768101

BALANCE SHEET

as at 31 August 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 254,110 |  | 277,781
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 1,000 |  | 1,000
Debtors |  | 6 | 271,709 |  | 185,035
Cash and cash equivalents |  |  | 66,754 |  | 78,734
|  |  | ───────── |  | ─────────
|  |  | 339,463 |  | 264,769
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (82,611) |  | (103,290)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 256,852 |  | 161,479
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 510,962 |  | 439,260
Creditors:

amounts falling due after more than one year |  | 8 | - |  | (5,075)
Provisions for liabilities |  | 10 | (59,916) |  | -
|  |  | ───────── |  | ─────────
Net Assets |  |  | 451,046 |  | 434,185
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 450,946 |  | 434,085
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 451,046 |  | 434,185
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 31 March 2026

________________________________ |  |  |  |  |
Mr S G Gunn |  |  |  |  |
Director |  |  |  |  |

SGB Construction (York) Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

1. | General Information
| SGB Construction (York) Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 04768101. The registered office of the company is Redlands, York Road, Shiptonthorpe, York, YO43 3PH, United Kingdom. The principal activity of the company is that of construction. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 August 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Reducing balance
|  | Fixtures, fittings and equipment | - | 15% Reducing balance and 33% Straight line
|  | Motor vehicles | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Pensions
| The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. Annual contributions payable to the company's pension scheme are charged to the Profit and Loss Account in the period to which they relate.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 9, (2024 - 9).

4. | Tangible assets
|  | Plant and | Fixtures, | Motor | Total
|  | machinery | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 September 2024 | 328,605 | 9,345 | 120,393 | 458,343
| Additions | 38,516 | 249 | - | 38,765
|  | ───────── | ───────── | ───────── | ─────────
| At 31 August 2025 | 367,121 | 9,594 | 120,393 | 497,108
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 September 2024 | 127,796 | 4,347 | 48,419 | 180,562
| Charge for the financial year | 42,788 | 1,655 | 17,993 | 62,436
|  | ───────── | ───────── | ───────── | ─────────
| At 31 August 2025 | 170,584 | 6,002 | 66,412 | 242,998
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 August 2025 | 196,537 | 3,592 | 53,981 | 254,110
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 August 2024 | 200,809 | 4,998 | 71,974 | 277,781
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 1,000 | 1,000
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 51,823 | 92,385
| Amounts owed by connected parties (Note 13) | 210,030 | 88,220
| Prepayments and accrued income | 9,856 | 4,430
|  | ───────── | ─────────
|  | 271,709 | 185,035
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 13,851 | 27,250
| Taxation (Note 9) | 64,176 | 51,241
| Director's current account | 3,558 | 23,695
| Other creditors | 1,026 | 1,104
|  | ───────── | ─────────
|  | 82,611 | 103,290
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Finance leases and hire purchase contracts | - | 5,075
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable between one and five years | - | 5,075
|  | ═════════ | ═════════
|  | ═════════ | ═════════

9. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 23,119 | 37,448
| Corporation tax | 37,226 | 7,694
| PAYE / NI | 3,831 | 6,099
|  | ───────── | ─────────
|  | 64,176 | 51,241
|  | ═════════ | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | - | - | -
| Charged to profit and loss | 59,916 | 59,916 | -
|  | ───────── | ───────── | ─────────
| At financial year end | 59,916 | 59,916 | -
|  | ═════════ | ═════════ | ═════════

11. | Pension costs - defined contribution
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. Pension costs amounted to £1,172 (2024 - £962).

12. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 August 2025.

13. | Related party transactions
|  | Balance | Movement | Balance | Maximum
|  | 2025 | in year | 2024 | in year
|  | £ | £ | £ | £
| SGB Developments (York) Ltd | - | (88,220) | 88,220 | 87,220
| Redlands Farming Ltd | 210,030 | 210,030 | - | 210,030
|  | ───────── | ───────── | ───────── | ═════════
|  | 210,030 | 121,810 | 88,220 |
|  | ═════════ | ═════════ | ═════════ |
| SGB Developments (York) Ltd is a company registered in England number 13161885. Mr S G Gunn, the director and shareholder, is a director and shareholder of SGB Developments (York) Ltd. A loan made to SGB Developments (York) Ltd was repaid during the year. Interest has been charged at the rate of 4% per annum. Redlands Farming Ltd is a company registered in England number 16480272. Mr S G Gunn, the director and shareholder, is a director and shareholder of Redlands Farming Ltd. A loan was made to Redlands Farming Ltd during the year. The loan is repayable on demand and interest has been charged at the rate of 4% per annum.
| Mr S G Gunn, the director and shareholder, had a loan with the company that remained in credit throughout the year. Interest has not been charged on the loan. The company paid rent of £2,400 (2024: - £2,400) to Mr S G Gunn, the director and shareholder during the year.