REGISTERED NUMBER: 11457845 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

SGW Group Holdings Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Investments

4

2,500,000

2,500,000

Current assets

Debtors

5

1,003,576

587

Cash at bank

-

98

1,003,576

685

Creditors

Amounts falling due within one year

6

(1,004,826

)

(3,000

)

Net current liabilities

(1,250

)

(2,315

)

Total assets less current liabilities

2,498,750

2,497,685

Capital and reserves

Called up share capital

7,162

7,162

Share premium

1,409,433

1,409,433

Retained earnings

1,082,155

1,081,090

Shareholders' funds

2,498,750

2,497,685

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 27 October 2026 and were signed on its behalf by:

Mr H J Gaskin - Director

1.	Statutory information

SGW Group Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11457845

Registered office:

53-57 St Martin's Lane

Norwich

Norfolk

NR3 3SA

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.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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.	Fixed asset investments

Shares in

group

undertakings

£

Cost or valuation

At 1 July 2025

and 30 June 2026

2,500,000

Net book value

At 30 June 2026

2,500,000

At 30 June 2025

2,500,000

Cost or valuation at 30 June 2026 is represented by:

Shares in

group

undertakings

£

Valuation in 2024

(150,087

)

Cost

2,650,087

2,500,000

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Amounts owed by group undertakings

1,003,576

-

Other debtors

-

587

1,003,576

587

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Amounts owed to group undertakings

1,003,576

-

Other creditors

1,250

3,000

1,004,826

3,000

7.	Related party disclosures

The company has taken advantage of the exemption provided by FRS 102 paragraph 33.1A from disclosing related party transactions with wholly owned subsidiaries and fellow wholly owned group entities. Accordingly, transactions with 100% group companies have not been disclosed.

8.	Ultimate controlling party

The controlling party is SG Hold Co Ltd.

At 30 June 2025, SGW Group Holdings Ltd and S G Wealth Management Limited was acquired by SG Hold Co Ltd by means of a management buyout. SG Hold Co Ltd was incorporated on 5 February 2025 with the sole intent of acquiring SGW Group Holdings Ltd. The directors are consistent throughout the three companies.