REGISTERED NUMBER: 03782389 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

SG INVESTMENTS LIMITED

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

Director:

Mrs G E S Burns

Secretary:

J S Burns

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

03782389 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SG Investments Limited for the year ended 31 October 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of SG Investments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SG Investments Limited and state those matters that we have agreed to state to the director of SG Investments Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that SG Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SG Investments Limited. You consider that SG Investments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of SG Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

29 August 2026

Fixed assets

Tangible assets

4

-

170

Current assets

Stocks

-

1,607,083

Debtors

5

17,338

-

Cash at bank

5,902

44,554

23,240

1,651,637

Creditors

Amounts falling due within one year

6

(11,257

)

(1,187,118

)

Net current assets

11,983

464,519

Total assets less current liabilities

11,983

464,689

Creditors

Amounts falling due after more than one year

7

-

(375,000

)

Net assets

11,983

89,689

Capital and reserves

Called up share capital

9

100

100

Retained earnings

11,883

89,589

Shareholders' funds

11,983

89,689

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

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

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mrs G E S Burns - Director

1.	Statutory information

SG 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.	Accounting policies

Basis of preparing the financial statements

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

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	Employees and directors

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

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 November 2024

2,952

Disposals

(2,952

)

At 31 October 2025

-

Depreciation

At 1 November 2024

2,782

Charge for year

170

Eliminated on disposal

(2,952

)

At 31 October 2025

-

Net book value

At 31 October 2025

-

At 31 October 2024

170

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by group undertakings

17,338

-

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

5,908

-

Amounts owed to group undertakings

-

1,183,769

Other creditors

5,349

3,349

11,257

1,187,118

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

375,000

2025

2024

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

375,000

8.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank loan

-

375,000

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

£1

100

100

10.	Related party disclosures

Included in other debtors is an amount of £17,338 (2024: £1,183,769 due to) due from Fieldside Associates Limited, the parent company. This amount is unsecured, interest free and repayable on demand.