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Company Registration No. 09920451 (England and Wales)
SDR COMMERCIAL SERVICES LTD Unaudited accounts for the year ended 31 December 2023
SDR COMMERCIAL SERVICES LTD Unaudited accounts Contents
Page
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SDR COMMERCIAL SERVICES LTD Company Information for the year ended 31 December 2023
Director
Mr S Rothwell
Company Number
09920451 (England and Wales)
Registered Office
BEECH HOUSE 23 LADIES LANE HINDLEY WIGAN LANCASHIRE WN2 2QA UNITED KINGDOM
Accountants
P A Hull & Co Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of SDR COMMERCIAL SERVICES LTD for the year ended 31 December 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SDR COMMERCIAL SERVICES LTD for the year ended 31 December 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of SDR COMMERCIAL SERVICES LTD, as a body, in accordance with the terms of our engagement letter dated 18 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of SDR COMMERCIAL SERVICES LTD and state those matters that we have agreed to state to the Board of Directors of SDR COMMERCIAL SERVICES LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SDR COMMERCIAL SERVICES LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SDR COMMERCIAL SERVICES LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SDR COMMERCIAL SERVICES LTD. You consider that SDR COMMERCIAL SERVICES LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SDR COMMERCIAL SERVICES LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
P A Hull & Co Chartered Accountants Beech House 23 Ladies Lane Hindley, Wigan Lancashire WN2 2QA 18 April 2024
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SDR COMMERCIAL SERVICES LTD Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,332 
1,298 
Current assets
Debtors
12,600 
66,360 
Cash at bank and in hand
28,784 
6,076 
41,384 
72,436 
Creditors: amounts falling due within one year
(26,693)
(56,433)
Net current assets
14,691 
16,003 
Total assets less current liabilities
16,023 
17,301 
Creditors: amounts falling due after more than one year
(8,064)
(13,664)
Provisions for liabilities
Deferred tax
(253)
(246)
Net assets
7,706 
3,391 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
7,606 
3,291 
Shareholders' funds
7,706 
3,391 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 April 2024 and were signed on its behalf by
Mr S Rothwell Director Company Registration No. 09920451
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SDR COMMERCIAL SERVICES LTD Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
SDR COMMERCIAL SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 09920451. The registered office is BEECH HOUSE 23 LADIES LANE, HINDLEY, WIGAN, LANCASHIRE, WN2 2QA, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
5,751 
Additions
374 
At 31 December 2023
6,125 
Depreciation
At 1 January 2023
4,453 
Charge for the year
340 
At 31 December 2023
4,793 
Net book value
At 31 December 2023
1,332 
At 31 December 2022
1,298 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
12,600 
66,360 
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SDR COMMERCIAL SERVICES LTD Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
5,600 
5,600 
VAT
9,967 
14,507 
Taxes and social security
10,266 
8,047 
Loans from directors
- 
27,629 
Accruals
860 
650 
26,693 
56,433 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
8,064 
13,664 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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