REGISTERED NUMBER: SC372538 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Sg Development Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Chartered Accountants' Report

3

DIRECTOR:

Mrs S D Grandfield

SECRETARY:

Mrs S D Grandfield

REGISTERED OFFICE:

C/O Kppca Unit 3 Morris Park

37 Rosyth Road

Glasgow

G5 0YE

REGISTERED NUMBER:

SC372538 (Scotland)

ACCOUNTANTS:

Key Professional Partnership Ltd

Unit 3

Morris Park

37 Rosyth Road

Glasgow

G5 0YE

FIXED ASSETS

250

417

CURRENT ASSETS

45,170

24,650

CREDITORS

Amounts falling due within one year

(28,401

)

(22,067

)

NET CURRENT ASSETS

16,769

2,583

TOTAL ASSETS LESS CURRENT LIABILITIES

17,019

3,000

CAPITAL AND RESERVES

17,019

3,000

NOTE TO THE FINANCIAL STATEMENTS

1.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 1 (2025 - 1 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

Mrs S D Grandfield - Director

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sg Development Solutions Ltd for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Sg Development Solutions Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sg Development Solutions Ltd and state those matters that we have agreed to state to the director of Sg Development Solutions Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Sg Development Solutions Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sg Development Solutions Ltd. You consider that Sg Development Solutions Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sg Development Solutions Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Key Professional Partnership Ltd

Unit 3

Morris Park

37 Rosyth Road

Glasgow

G5 0YE

3 June 2026