Company Registration No. 16003156 (England and Wales)
South Green Investments Limited
Unaudited financial statements
for the period ended 31 October 2025
Pages for filing with the registrar
South Green Investments Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
South Green Investments Limited
Statement of financial position
As at 31 October 2025
1
2025
Notes
£
£
Fixed assets
Investments
4
6,406,531
Current assets
Debtors
5
1,718
Cash at bank and in hand
392,376
394,094
Creditors: amounts falling due within one year
6
(64,455)
Net current assets
329,639
Total assets less current liabilities
6,736,170
Provisions for liabilities
(136,179)
Net assets
6,599,991
Capital and reserves
Called up share capital
2,400
Share premium account
5,997,600
Profit and loss reserves
599,991
Total equity
6,599,991

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

South Green Investments Limited
Statement of financial position (continued)
As at 31 October 2025
2
The financial statements were approved by the board of directors and authorised for issue on 2 July 2026 and are signed on its behalf by:
Neil Murphy
Director
Company Registration No. 16003156
South Green Investments Limited
Notes to the financial statements
For the period ended 31 October 2025
3
1
Accounting policies
Company information

South Green Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 71 Queen Victoria Street, London, United Kingdom, EC4V 4BE.

1.1
Reporting period

The company was incorporated on 7 October 2024. For reporting purposes, the accounting period has been extended to 31 October 2025.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

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 company after deducting all of its liabilities.

South Green Investments Limited
Notes to the financial statements (continued)
For the period ended 31 October 2025
1
Accounting policies (continued)
4
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
0
South Green Investments Limited
Notes to the financial statements (continued)
For the period ended 31 October 2025
5
3
Taxation
2025
£
Current tax
UK corporation tax on profits for the current period
60,455
Deferred tax
Origination and reversal of timing differences
136,179
Total tax charge
196,634
4
Fixed asset investments
2025
£
Other investments other than loans
6,406,531
Movements in fixed asset investments
Investments
£
Cost or valuation
At 7 October 2024
-
Additions
5,687,570
Valuation changes
718,961
At 31 October 2025
6,406,531
Carrying amount
At 31 October 2025
6,406,531
5
Debtors
2025
Amounts falling due within one year:
£
Other debtors
1,718
6
Creditors: amounts falling due within one year
2025
£
Corporation tax
60,455
Other creditors
4,000
64,455
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