ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Registered number: 12033850

SJEG HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2026

SJEG HOLDINGS LIMITED

REGISTERED NUMBER: 12033850

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2026

	30 June	31 December
	2026	2024
Note	£	£

Fixed assets
Investments	4		1		3,600,000
Current assets
Debtors: amounts falling due within one year	5	56,350		2,205,225
Cash at bank and in hand		8		45
		56,358		2,205,270
Creditors: amounts falling due within one year	6	(56,259)		(4,188)
Net current assets			99		2,201,082
Net assets			100		5,801,082

Capital and reserves
Called up share capital	7	100	100
Share premium account		-	5,799,994
Profit and loss account		-	988
		100	5,801,082

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 23 September 2026.

E S Grossmith	S J Joseph
Director	Director

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SJEG HOLDINGS LIMITED

REGISTERED NUMBER: 12033850

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 JUNE 2026

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

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SJEG HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

1.	General information

SJEG Holdings Limited is a private company limited by shares and is registered in England. Its registered office is 124 Finchley Road, London, NW3 5JS.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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

Functional and presentational currency

The company's functional and presentational currency is GBP.

2.3

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.7

Creditors

Short term creditors are measured at the transaction price.

2.8

Dividends

Equity dividends are recognised when they become legally payable.

Employees

The average monthly number of employees, including directors, during the period was 2 (2024 - 2).

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SJEG HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	3,600,000
	At 30 June 2026	3,600,000
	Impairment
	Charge for the period	3,599,999
	At 30 June 2026	3,599,999
	Net book value
	At 30 June 2026	1
	At 31 December 2024	3,600,000

Debtors

					30 June	31 December
					2026	2024
					£	£


Amounts owed by group undertakings	56,350	2,205,225

Other creditors	50,980	-
Accruals	5,279	4,188
	56,259	4,188

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SJEG HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 JUNE 2026

Allotted, called up and fully paid

10,000 Ordinary shares of £0.01 each	100	100

On 31 December 2025, the company passed a special resolution to reduce the share premium account by £5,799,994 in accordance with the Companies Act 2006.
The reduction was registered at Companies House. Following registration, £5,799,994 was transferred from the share premium account to retained earnings and became available for distribution.

8.	Related party transactions
	At the reporting date, the company was owed £56,350 (2024: £2,205,225) by its subsidiary Wigmore Managements A Ltd.

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