IRIS Accounts Production v25.3.0.601 11640268 director 1.11.24 31.10.25 31.10.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11640268 2024-10-31 11640268 2025-10-31 11640268 2024-11-01 2025-10-31 11640268 2023-10-31 11640268 2023-11-01 2024-10-31 11640268 2024-10-31 11640268 ns15:EnglandWales 2024-11-01 2025-10-31 11640268 ns14:PoundSterling 2024-11-01 2025-10-31 11640268 ns10:Director1 2024-11-01 2025-10-31 11640268 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11640268 ns10:SmallEntities 2024-11-01 2025-10-31 11640268 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11640268 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 11640268 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11640268 ns10:FullAccounts 2024-11-01 2025-10-31 11640268 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 11640268 ns10:RegisteredOffice 2024-11-01 2025-10-31 11640268 ns5:CurrentFinancialInstruments 2025-10-31 11640268 ns5:CurrentFinancialInstruments 2024-10-31 11640268 ns5:Non-currentFinancialInstruments 2025-10-31 11640268 ns5:Non-currentFinancialInstruments 2024-10-31 11640268 ns5:ShareCapital 2025-10-31 11640268 ns5:ShareCapital 2024-10-31 11640268 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 11640268 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 11640268 ns5:PlantMachinery 2024-11-01 2025-10-31 11640268 ns5:MotorVehicles 2024-11-01 2025-10-31 11640268 ns5:PlantMachinery 2024-10-31 11640268 ns5:MotorVehicles 2024-10-31 11640268 ns5:PlantMachinery 2025-10-31 11640268 ns5:MotorVehicles 2025-10-31 11640268 ns5:PlantMachinery 2024-10-31 11640268 ns5:MotorVehicles 2024-10-31 11640268 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-31 11640268 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-11-01 2025-10-31 11640268 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-10-31 11640268 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2024-10-31 11640268 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 11640268 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 11640268 ns10:OrdinaryShareClass1 2025-10-31 11640268 ns10:Director1 1 2024-10-31 11640268 ns10:Director1 1 2023-10-31 11640268 ns10:Director1 1 2024-11-01 2025-10-31 11640268 ns10:Director1 1 2023-11-01 2024-10-31 11640268 ns10:Director1 1 2025-10-31 11640268 ns10:Director1 1 2024-10-31

REGISTERED NUMBER: 11640268 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SGM CONSTRUCTION SERVICES LTD

SGM CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 11640268) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SGM CONSTRUCTION SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | S McIntosh

| REGISTERED OFFICE: | Empress House

| 43a Binley Road

| Coventry

| West Midlands

| CV3 1HU

| REGISTERED NUMBER: | 11640268 (England and Wales)

| ACCOUNTANTS: | Walker Thompson Ltd

| Accountants and Registered Auditors

| Empress House

| 43A Binley Road

| Coventry

| CV3 1HU

SGM CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 11640268) |

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 28,570 |  | 35,892 |  |

CURRENT ASSETS

Stocks | 5 | 44,194 |  | 4,000 |  |

Debtors | 6 | 88,702 |  | 72,394 |  |

Cash at bank | 1,092 |  | 16,215 |  |

133,988 |  | 92,609 |  |

CREDITORS

Amounts falling due within one year | 7 | 142,552 |  | 59,978 |  |

NET CURRENT (LIABILITIES)/ASSETS | (8,564 | ) | 32,631 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20,006 |  | 68,523 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 25,091 |  | 40,272 |  |

NET (LIABILITIES)/ASSETS | (5,085 | ) | 28,251 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | (5,185 | ) | 28,151 |  |

SHAREHOLDERS' FUNDS | (5,085 | ) | 28,251 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

SGM CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 11640268) |

BALANCE SHEET - continued

31 OCTOBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 March 2026 and were signed by:

S McIntosh - Director

SGM CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 11640268) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| SGM Construction Services ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of services is recongised by reference to the stage of completion of the transaction at the balance sheet date.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

SGM CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 11640268) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 November 2024 | 7,966 |  | 67,871 |  | 75,837 |  |

| Additions | 2,201 |  | - |  | 2,201 |  |

| At 31 October 2025 | 10,167 |  | 67,871 |  | 78,038 |  |

| DEPRECIATION

| At 1 November 2024 | 6,456 |  | 33,489 |  | 39,945 |  |

| Charge for year | 928 |  | 8,595 |  | 9,523 |  |

| At 31 October 2025 | 7,384 |  | 42,084 |  | 49,468 |  |

| NET BOOK VALUE

| At 31 October 2025 | 2,783 |  | 25,787 |  | 28,570 |  |

| At 31 October 2024 | 1,510 |  | 34,382 |  | 35,892 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 38,990 |  |

| DEPRECIATION

| At 1 November 2024 | 9,748 |  |

| Charge for year | 7,310 |  |

| At 31 October 2025 | 17,058 |  |

| NET BOOK VALUE

| At 31 October 2025 | 21,932 |  |

| At 31 October 2024 | 29,242 |  |

SGM CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 11640268) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 3,000 |  | 4,000 |  |

| Work-in-progress | 41,194 |  | - |  |

44,194 |  | 4,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 27,867 |  | 49,322 |  |

| Other debtors | 60,835 |  | 23,072 |  |

88,702 |  | 72,394 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 52,074 |  | 9,293 |  |

| Hire purchase contracts | 11,711 |  | 10,055 |  |

| Trade creditors | 70,474 |  | - |  |

| Taxation and social security | 4,853 |  | 34,092 |  |

| Other creditors | 3,440 |  | 6,538 |  |

142,552 |  | 59,978 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 12,439 |  | 15,910 |  |

| Hire purchase contracts | 12,652 |  | 24,362 |  |

25,091 |  | 40,272 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans - more than 5 years by instalments | - |  | 2,025 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

SGM CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 11640268) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 | 2024 |

£ | £ |

| S McIntosh

| Balance outstanding at start of year | (1,419 | ) | 80,938 |  |

| Amounts advanced | 22,106 |  | 35,515 |  |

| Amounts repaid | (6,040 | ) | (117,872 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 14,647 |  | (1,419 | ) |

| This loan is interest free and repayable on demand.