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REGISTERED NUMBER: SC098177 (Scotland)






































SDH Limited

Unaudited Financial Statements

for the Year Ended 6th May 2023






SDH Limited (Registered number: SC098177)






Contents of the Financial Statements
for the year ended 6th May 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 3 to 4


SDH Limited

Company Information
for the year ended 6th May 2023







Director: Miss G S Bell





Registered office: Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL





Business address: 1 Crawford Priory Courtyard
Springfield
Cupar
Fife
KY15 5RA





Registered number: SC098177 (Scotland)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

SDH Limited (Registered number: SC098177)

Balance Sheet
6th May 2023

2023 2022
Notes £    £   
Current assets
Debtors 4 119,492 113,671
Investments 5 110,077 110,077
Cash at bank 15,579 6,748
245,148 230,496
Creditors
Amounts falling due within one year 6 121,777 105,182
Net current assets 123,371 125,314
Total assets less current liabilities 123,371 125,314

Capital and reserves
Called up share capital 165,765 165,765
Other reserves 186 186
Retained earnings (42,580 ) (40,637 )
123,371 125,314

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 6th May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 6th May 2023 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th February 2024 and were signed by:





Miss G S Bell - Director


SDH Limited (Registered number: SC098177)

Notes to the Financial Statements
for the year ended 6th May 2023

1. Statutory information

SDH Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover represents the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned.

Financial instruments
The following assets and liabilities are classified as financial instruments - directors loans, other loans, trade creditors and accruals.

Directors loans, other loans, trade creditors and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern
The directors have considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3. Employees and directors

The average number of employees during the year was NIL (2022 - NIL).

4. Debtors: amounts falling due within one year
2023 2022
£    £   
Amounts owed by group undertakings 119,492 113,671

5. Current asset investments
2023 2022
£    £   
Shares in group undertakings 110,077 110,077

SDH Limited (Registered number: SC098177)

Notes to the Financial Statements - continued
for the year ended 6th May 2023

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors 2,880 -
Other creditors 118,897 105,182
121,777 105,182

7. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 6th May 2023 and 6th May 2022:

2023 2022
£    £   
D L A Bell
Balance outstanding at start of year - 1,000
Amounts repaid - (1,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

This loan is unsecured, repayable on demand and interest free.