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Registered number: 08421108
SGNP Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
SGNP Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
SGNP Ltd
Statement of Financial Position
As At 28 February 2026
Statement of Financial Position
Registered number: 08421108

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 222,439 |  | 230,149
|  |  | 222,439 |  | 230,149
CURRENT ASSETS
Debtors | 5 | 1,200 |  | - |
Cash at bank and in hand |  | 29,222 |  | 40,949 |
|  | 30,422 |  | 40,949 |
Creditors: Amounts Falling Due Within One Year | 6 | (17,194 ) |  | (23,779 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 13,228 |  | 17,170
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 235,667 |  | 247,319
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (39,000 ) |  | (85,675 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (519 ) |  | (9,529 )
NET ASSETS |  |  | 196,148 |  | 152,115
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Income Statement |  |  | 196,147 |  | 152,114
SHAREHOLDERS' FUNDS |  |  | 196,148 |  | 152,115

Page 1
Page 2
SGNP Ltd
Statement of Financial Position (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 Income Statement.
On behalf of the board

Mr Sandro Gatillo Director
1st August 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
SGNP Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
SGNP Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08421108 . The registered office is Chalice House Bromley Road, Elmstead, Colchester, CO7 7BY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received and earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.4. 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
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Reducing balance
Computer Equipment | 25% Reducing balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
Page 3
Page 4
SGNP Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 5)
4 5
4. Tangible Assets

| Investment Properties | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 March 2025 | 180,000 | 20,929 | 58,380 | 8,148
Additions | - | - | - | 1,041
As at 28 February 2026 | 180,000 | 20,929 | 58,380 | 9,189

...CONTINUED
Page 4
Page 5
SGNP Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025 | - | 8,131 | 33,751 | 6,443
Provided during the period | - | 3,200 | 6,157 | 687
As at 28 February 2026 | - | 11,331 | 39,908 | 7,130
Net Book Value
As at 28 February 2026 | 180,000 | 9,598 | 18,472 | 2,059
As at 1 March 2025 | 180,000 | 12,798 | 24,629 | 1,705

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 March 2025 | 45,864 | 313,321
Additions | 5,397 | 6,438
As at 28 February 2026 | 51,261 | 319,759
Depreciation
As at 1 March 2025 | 34,847 | 83,172
Provided during the period | 4,104 | 14,148
As at 28 February 2026 | 38,951 | 97,320
Net Book Value
As at 28 February 2026 | 12,310 | 222,439
As at 1 March 2025 | 11,017 | 230,149

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,200 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 1,875 |  | 7,500
Corporation tax | 12,127 |  | 6,988
Other taxes and social security | 95 |  | 110
Net wages | 1,105 |  | 1,415

...CONTINUED
Page 5
Page 6
SGNP Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026

Other creditors | (1,913 ) |  | 2,831
Accruals and deferred income | (690 ) |  | -
Director's loan account | 4,595 |  | 4,935
| 17,194 |  | 23,779

7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 1,875
Other creditors | 39,000 |  | 83,800
| 39,000 |  | 85,675

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

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