REGISTERED NUMBER: 12372085 (England and Wales)

Financial Statements

for the Year Ended 31 May 2025

for

SGE Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B W Heron

N S Morley

E T Ronald

REGISTERED OFFICE:

11 Chartmoor Road

Leighton Buzzard

Bedfordshire

LU7 4WG

REGISTERED NUMBER:

12372085 (England and Wales)

AUDITORS:

Magee Gammon Corporate Limited

Henwood House

Henwood

Ashford

Kent

TN24 8DH

FIXED ASSETS

Investments

4

1,061,363

1,061,363

CURRENT ASSETS

Debtors

5

100

100

CREDITORS

Amounts falling due within one year

6

(20,618

)

(16,518

)

NET CURRENT LIABILITIES

(20,518

)

(16,418

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,040,845

1,044,945

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

890,900

890,900

Retained earnings

149,745

153,845

1,040,845

1,044,945

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 25 September 2026 and were signed on its behalf by:

B W Heron - Director

1.	STATUTORY INFORMATION

SGE Holdings 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 (£).

Amounts are presented to the nearest £.

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.

Preparation of consolidated financial statements

The financial statements contain information about SGE Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less permanent diminution in value. Dividend income is recognised when the right to receive payment is established.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 June 2024

and 31 May 2025

1,061,363

NET BOOK VALUE

At 31 May 2025

1,061,363

At 31 May 2024

1,061,363

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

100

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

16,638

16,038

Other creditors

3,980

480

20,618

16,518

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew John Childs (Senior Statutory Auditor)

for and on behalf of Magee Gammon Corporate Limited

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY