Company Registration No. 13665377 (England and Wales)
SGM Law Ltd
Unaudited accounts
for the year ended 31 October 2025
SGM Law Ltd
Unaudited accounts
Contents
SGM Law Ltd
Company Information
for the year ended 31 October 2025
Company Number
13665377 (England and Wales)
Registered Office
71-75 Shelton Street
London
WC2H 9JQ
England
Accountants
Multiply Accountancy Limited
71-75 Shelton Street
London
WC2H 9JQ
SGM Law Ltd
Statement of financial position
as at 31 October 2025
Cash at bank and in hand
12,667
381,928
Creditors: amounts falling due within one year
(173,585)
(42,221)
Net current assets
9,182
375,185
Called up share capital
1
1
Profit and loss account
9,787
376,145
Shareholders' funds
9,788
376,146
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 July 2026 and were signed on its behalf by
Rishi Malliwal
Director
Company Registration No. 13665377
SGM Law Ltd
Notes to the Accounts
for the year ended 31 October 2025
SGM Law Ltd is a private company, limited by shares, registered in England and Wales, registration number 13665377. The registered office is 71-75 Shelton Street, London, WC2H 9JQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Tangible fixed assets
Computer equipment
SGM Law Ltd
Notes to the Accounts
for the year ended 31 October 2025
Amounts falling due within one year
Accrued income and prepayments
20,197
19,332
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
2,559
5,041
Taxes and social security
128,163
27,142
Other creditors
32,275
9,000
7
Transactions with related parties
During the year, the company made advances to the directors. At the balance sheet date, £149,834 was due from the directors. The loan is unsecured, bears interest and is repayable on demand.
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).