Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 12281549 V Goia iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12281549 2024-10-31 12281549 2025-10-31 12281549 2024-11-01 2025-10-31 12281549 frs-core:CurrentFinancialInstruments 2025-10-31 12281549 frs-core:Non-currentFinancialInstruments 2025-10-31 12281549 frs-core:ComputerEquipment 2025-10-31 12281549 frs-core:ComputerEquipment 2024-11-01 2025-10-31 12281549 frs-core:ComputerEquipment 2024-10-31 12281549 frs-core:PlantMachinery 2025-10-31 12281549 frs-core:PlantMachinery 2024-11-01 2025-10-31 12281549 frs-core:PlantMachinery 2024-10-31 12281549 frs-core:ShareCapital 2025-10-31 12281549 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 12281549 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 12281549 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 12281549 frs-bus:SmallEntities 2024-11-01 2025-10-31 12281549 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 12281549 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 12281549 frs-bus:Director1 2024-11-01 2025-10-31 12281549 frs-countries:EnglandWales 2024-11-01 2025-10-31 12281549 2023-10-31 12281549 2024-10-31 12281549 2023-11-01 2024-10-31 12281549 frs-core:CurrentFinancialInstruments 2024-10-31 12281549 frs-core:Non-currentFinancialInstruments 2024-10-31 12281549 frs-core:ShareCapital 2024-10-31 12281549 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 12281549
SG Civils Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
GN Accounting Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12281549
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 329,337 258,014
329,337 258,014
CURRENT ASSETS
Debtors 5 234,347 102,063
Cash at bank and in hand - 48,214
234,347 150,277
Creditors: Amounts Falling Due Within One Year 6 (277,737 ) (35,980 )
NET CURRENT ASSETS (LIABILITIES) (43,390 ) 114,297
TOTAL ASSETS LESS CURRENT LIABILITIES 285,947 372,311
Creditors: Amounts Falling Due After More Than One Year 7 (58,540 ) (230,504 )
NET ASSETS 227,407 141,807
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 227,406 141,806
SHAREHOLDERS' FUNDS 227,407 141,807
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For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
V Goia
Director
17/03/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SG Civils Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12281549 . The registered office is 167-169 Great Portland Street, Fifth Floor, London, W1W 5PF.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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
Computer Equipment 25% Reducing Balance
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 profit and loss account 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 profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 421,478 1,000 422,478
Additions 208,029 3,801 211,830
Disposals (40,970 ) - (40,970 )
As at 31 October 2025 588,537 4,801 593,338
Depreciation
As at 1 November 2024 164,214 250 164,464
Provided during the period 108,642 1,138 109,780
Disposals (10,243 ) - (10,243 )
As at 31 October 2025 262,613 1,388 264,001
Net Book Value
As at 31 October 2025 325,924 3,413 329,337
As at 1 November 2024 257,264 750 258,014
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 184,122 51,805
Other debtors 27,026 13,500
211,148 65,305
Due after more than one year
Other debtors 23,199 36,758
234,347 102,063
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 183,614 9,801
Bank loans and overdrafts 12,127 -
Other creditors 81,996 26,179
277,737 35,980
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Trade creditors 58,540 205,504
Bank loans - 25,000
58,540 230,504
Included within creditors due after one year are finance leases totaling £58,540.
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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