Acorah Software Products - Accounts Production 18.1.170 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 09772495 Samuel Panther iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09772495 2024-09-30 09772495 2025-09-30 09772495 2024-10-01 2025-09-30 09772495 frs-core:Non-currentFinancialInstruments 2025-09-30 09772495 frs-core:BetweenOneFiveYears 2025-09-30 09772495 frs-core:PlantMachinery 2024-10-01 2025-09-30 09772495 frs-core:WithinOneYear 2025-09-30 09772495 frs-core:ShareCapital 2025-09-30 09772495 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 09772495 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09772495 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 09772495 frs-bus:SmallEntities 2024-10-01 2025-09-30 09772495 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09772495 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09772495 frs-bus:Director1 2024-10-01 2025-09-30 09772495 frs-bus:Director1 2024-09-30 09772495 frs-bus:Director1 2025-09-30 09772495 frs-countries:EnglandWales 2024-10-01 2025-09-30 09772495 2023-09-30 09772495 2024-09-30 09772495 2023-10-01 2024-09-30 09772495 frs-core:Non-currentFinancialInstruments 2024-09-30 09772495 frs-core:BetweenOneFiveYears 2024-09-30 09772495 frs-core:MoreThanFiveYears 2024-09-30 09772495 frs-core:WithinOneYear 2024-09-30 09772495 frs-core:ShareCapital 2024-09-30 09772495 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 09772495
S.G.P Brickwork Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
S.G.P Brickwork Ltd
Contents
Contents

| Page
--- | ---
Abridged Statement of Financial Position | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
S.G.P Brickwork Ltd
Abridged Statement of Financial Position
As At 30 September 2025
Abridged Statement of Financial Position
Registered number: 09772495

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,303 |  | 5,519
|  |  | 3,303 |  | 5,519
CURRENT ASSETS
Debtors | 5 | 301,400 |  | 588,049 |
Cash at bank and in hand |  | 148,923 |  | 89,487 |
|  | 450,323 |  | 677,536 |
Creditors: Amounts Falling Due Within One Year |  | (64,691 ) |  | (197,786 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 385,632 |  | 479,750
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 388,935 |  | 485,269
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (7,965 )
NET ASSETS |  |  | 388,935 |  | 477,304
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Income Statement |  |  | 388,934 |  | 477,303
SHAREHOLDERS' FUNDS |  |  | 388,935 |  | 477,304

Page 1
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S.G.P Brickwork Ltd
Abridged Statement of Financial Position (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Samuel Panther Director
14/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
S.G.P Brickwork Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
S.G.P Brickwork Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09772495 . The registered office is The Coach House, 19 Howards Lane, Holybourne, Alton, Hampshire, GU34 4HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance and 3 years straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
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S.G.P Brickwork Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 October 2024 | 20,169
As at 30 September 2025 | 20,169
Depreciation
As at 1 October 2024 | 14,650
Provided during the period | 2,216
As at 30 September 2025 | 16,866
Net Book Value
As at 30 September 2025 | 3,303
As at 1 October 2024 | 5,519

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due after more than one year
Trade debtors | 83,977 |  | 83,946

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 1,798 |  | 2,605
Later than one year and not later than five years | 7,193 |  | 7,193
Later than five years | - |  | 1,798
| 8,991 |  | 11,596

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Samuel Panther | 18,977 | 18,125 | 18,977 | - | 18,125

The above loan is unsecured, and repayable on demand. Interest is charged at the official HMRC rate of interest.
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