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Registered number: 11422533
Sd Properties (Ldn) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11422533
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,136 4,160
Investment Properties 5 1,850,680 1,467,920
1,853,816 1,472,080
CURRENT ASSETS
Debtors 6 353 -
Cash at bank and in hand 43,732 76,318
44,085 76,318
Creditors: Amounts Falling Due Within One Year 7 (970,278 ) (957,248 )
NET CURRENT ASSETS (LIABILITIES) (926,193 ) (880,930 )
TOTAL ASSETS LESS CURRENT LIABILITIES 927,623 591,150
Creditors: Amounts Falling Due After More Than One Year 8 (348,835 ) (47,925 )
NET ASSETS 578,788 543,225
CAPITAL AND RESERVES
Called up share capital 9 100 100
Share premium account 421,575 421,575
Profit and Loss Account 157,113 121,550
SHAREHOLDERS' FUNDS 578,788 543,225
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sukhdev Dhaliwal
Director
09/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sd Properties (Ldn) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11422533 . The registered office is 4 Nutter Lane, London, E11 2HY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration receivable. Turnover includes revenue earned from the letting of resiedential investment properties.
Rental income
Rental income is recognised on a monthly basis in advance, before deduction of management and other fees.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 5,950 600 6,550
As at 30 June 2023 5,950 600 6,550
Depreciation
As at 1 July 2022 1,769 621 2,390
Provided during the period 1,045 (21 ) 1,024
As at 30 June 2023 2,814 600 3,414
Net Book Value
As at 30 June 2023 3,136 - 3,136
As at 1 July 2022 4,181 (21 ) 4,160
Page 3
Page 4
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 1,467,920
Additions 382,760
As at 30 June 2023 1,850,680
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 353 -
353 -
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 1,000
Corporation tax 9,043 9,368
Other taxes and social security 686 686
Net wages 6,000 -
Other creditors 952,149 944,994
Accruals and deferred income 2,400 1,200
970,278 957,248
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 348,835 47,925
348,835 47,925
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4