SCG Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10659390 (England and Wales)

SCG INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C R Lowe

R J Lowe

R Lowe

Ms K Makaroff

REGISTERED OFFICE:

36 Church Street

Great Baddow

Chelmsford

Essex

CM2 7HY

REGISTERED NUMBER:

10659390 (England and Wales)

ACCOUNTANTS:

Hakim Fry

Chartered Accountants

69-71 East Street

Epsom

Surrey

KT17 1BP

FIXED ASSETS

Tangible assets

5

-

Investment property

6

1,950,000

CURRENT ASSETS

Stocks

220

321

Debtors

7

5,997

1,563

Cash at bank

8

116,323

97,706

122,540

99,590

CREDITORS

Amounts falling due within one year

9

193,971

194,325

NET CURRENT LIABILITIES

(71,431

)

(94,735

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,878,569

1,855,265

CREDITORS

Amounts falling due after more than one
year

10

(1,279,117

)

(1,310,110

)

PROVISIONS FOR LIABILITIES

13

(2,504

)

(2,504

)

NET ASSETS

596,948

542,651

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

596,848

542,551

596,948

542,651

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2026 and were signed on its behalf by:

C R Lowe - Director

1.	STATUTORY INFORMATION

SCG Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for services rendered, net of returns, discounts and rebates allowed by the company and value added taxes.

The company recognises revenue when (a) the amount of revenue can be measured reliably; (b) it is probable that future economic benefits will flow to the entity and (c) when the specific criteria relating to the company's sales channels have been met, as described below.

a) Rental income

Revenue (net of any incentives given to the lessees) is recognised in the accounting period to which the rental income relates.

b) Service charge and other property income

Revenue is recognised in the accounting period to which the income relates and matched to the period covered by related costs as far as possible.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

10,519

DEPRECIATION

At 1 January 2025

and 31 December 2025

10,519

NET BOOK VALUE

At 31 December 2025

-

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

1,950,000

NET BOOK VALUE

At 31 December 2025

1,950,000

At 31 December 2024

1,950,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2024

10,015

Cost

1,939,985

1,950,000

If investment property had not been revalued it would have been included at the following historical cost:

31.12.25

31.12.24

£

Cost

1,939,985

Investment property was valued on an open market basis on 11 June 2024 by Lamberts Chartered Surveyor RICS .

The directors believe that the value of the investment properties are at fair value based on the current market conditions at the year end.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

573

-

Other debtors

5,424

1,563

5,997

1,563

8.	CASH AT BANK

Cash at bank includes £82,974 (2024: £82,198) that relates to service charges and deposits with regard to tenants of the company's properties and is held in separate accounts.

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

2,980

1,532

Taxation and social security

23,447

28,777

Other creditors

167,544

164,016

193,971

194,325

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.12.25

31.12.24

£

Other creditors

1,279,117

1,310,110

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

1,173,967

1,117,325

11.

LOANS

An analysis of the maturity of loans is given below:

31.12.25

31.12.24

£

Amounts falling due within one year or on demand:

Other loans

87,635

85,687

Amounts falling due between two and five years:

Other loans - 2-5 years

105,150

192,785

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

1,173,967

1,117,325

12.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

Other loans

1,366,752

1,395,797

The loans are secured on fixed and floating charge over the investments property and all assets of the company.

13.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

Deferred tax on revaluation of

investment property

2,504

Deferred

tax

£

Balance at 1 January 2025

2,504

Balance at 31 December 2025

2,504