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Registered number: 08051443










SDB CONSULTING & RESOURCING LTD








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

 
SDB CONSULTING & RESOURCING LTD
REGISTERED NUMBER: 08051443

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investment property
 5 
1,200,884
1,077,000

Current assets
  

Debtors: amounts falling due within one year
 6 
802
447

Cash at bank and in hand
  
61,550
115,478

  
62,352
115,925

Creditors: amounts falling due within one year
 7 
(60,171)
(12,458)

Net current assets
  
 
 
2,181
 
 
103,467

Total assets less current liabilities
  
1,203,065
1,180,467

Provisions for liabilities
  

Deferred tax
  
(96,247)
(75,575)

Net assets
  
1,106,818
1,104,892


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
 8 
1,106,718
1,104,792

  
1,106,818
1,104,892


Page 1

 
SDB CONSULTING & RESOURCING LTD
REGISTERED NUMBER: 08051443
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 October 2024.




S Clark
Director


The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SDB CONSULTING & RESOURCING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

SDB Consulting & Resourcing Limited is a private company limited by shares, incorporated in England and Wales. Its registered office address is Kempsons Farm, Church Headland Way, Whitchurch, Aylesbury, HP22 4JX. The principal activities of the company throughout the year were that of management consultancy and property rental.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The company's functional and presentation currency is pounds sterling.
The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Current and deferred taxation

Tax is recognised in the Statement of Income and Retained Earnings.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income
Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the Balance Sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits; and any
deferred tax balances are reversed if and when all conditions for retaining associated tax allowances
have been met.

Page 3

 
SDB CONSULTING & RESOURCING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows:.

The depreciation rates used are:

Office equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Investment property

Investment property is carried at fair value determined annually by the director 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. Changes in fair value are recognised in profit or loss.

Page 4

 
SDB CONSULTING & RESOURCING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 May 2023
250



At 30 April 2024

250



Depreciation


At 1 May 2023
250



At 30 April 2024

250



Net book value



At 30 April 2024
-



At 30 April 2023
-


5.


Investment property


Freehold and long leasehold investment property

£



Valuation


At 1 May 2023
1,077,000


Additions at cost
106,775


Surplus on revaluation
17,109



At 30 April 2024
1,200,884

The 2024 valuations were made by the director, on an open market value for existing use basis.




Page 5

 
SDB CONSULTING & RESOURCING LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Debtors

2024
2023
£
£


Prepayments and accrued income
802
447



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
3,539
6,551

Other creditors
54,363
3,747

Accruals and deferred income
2,269
2,160

60,171
12,458



8.


Reserves

Profit and loss account

Included in the Profit and Loss Accounts reserve at 30 April 2024 is a non distributable amount of £304,119 (2023 £337,566).

 
Page 6