ACCOUNTS - Final Accounts preparation

Registered number: 16018110

S.G.I. HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

S.G.I. HOLDINGS LIMITED

REGISTERED NUMBER: 16018110

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025
Note		£

Fixed assets
Investments			1,000,000
			1,000,000
Current assets
Debtors: amounts falling due within one year	5	100
Cash at bank and in hand	6	7,112
		7,212
Creditors: amounts falling due within one year		(850,027)
Net current (liabilities)/assets			(842,815)
Total assets less current liabilities			157,185

Net assets			157,185

Capital and reserves
Called up share capital			100
Profit and loss account			157,085
			157,185

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 July 2026.

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S.G.I. HOLDINGS LIMITED

REGISTERED NUMBER: 16018110

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

H Crossen

Director

The notes on pages 3 to 5 form part of these financial statements.

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S.G.I. HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

The company is a private limited company, which is incorporated and registered in England (registration
number: 16018110). The address of the registered office is Unit 10 Guinness Road Trading Estate, Guinness Road, Trafford Park, Manchester, United Kingdom, M17 1SB.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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S.G.I. HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 2.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	1,000,000
	At 31 October 2025	1,000,000

Debtors

					2025
					£


	Other debtors	100
		100

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	7,112
		7,112

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S.G.I. HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Other taxation and social security	27
	Other creditors	850,000
		850,027

8.	Related party transactions
	There have been dividends of £187,000 received from S.G.I. (Safety Glass Industries) Limited, the company's fully owned subsidiary. Loans outstanding to related parties at the balance sheet date total £850,000.

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