SD Strategic Investments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI657463

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,576		795
Investments	5		4,268,224		4,096,140

			4,273,800		4,096,935
CURRENT ASSETS
Debtors	6	589,484		384,693
Cash at bank and in hand		246,801		32,581

		836,285		417,274
Creditors: Amounts Falling Due Within One Year	7	(1,377,924 )		(1,321,883 )

NET CURRENT ASSETS (LIABILITIES)			(541,639 )		(904,609 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,732,161		3,192,326

NET ASSETS			3,732,161		3,192,326

CAPITAL AND RESERVES
Called up share capital	8		1		1
Other reserves			2,896,484		2,896,484
Profit and Loss Account			835,676		295,841

SHAREHOLDERS' FUNDS			3,732,161		3,192,326

Page 1

Page 2

SD Strategic Investments Limited

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 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 Stuart Dobson

Director

25 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SD Strategic Investments Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI657463 . The registered office is 12 Royal Park Avenue, Hillsborough, Down, BT26 6SL.

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. 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

33% on cost

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, other than the directors who were not paid, during the year was as follows: 2 (2023: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 October 2023	1,193
Additions	7,768

As at 30 September 2024	8,961

Depreciation
As at 1 October 2023	398
Provided during the period	2,987

As at 30 September 2024	3,385

Net Book Value
As at 30 September 2024	5,576

As at 1 October 2023	795

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SD Strategic Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

5. Investments

	Unlisted
	£
Cost
As at 1 October 2023	4,096,140
Additions	467,472
Disposals	(745,846 )
Revaluations	450,458

As at 30 September 2024	4,268,224

Provision
As at 1 October 2023	-

As at 30 September 2024	-

Net Book Value
As at 30 September 2024	4,268,224

As at 1 October 2023	4,096,140

6. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	418,252	213,731
VAT	499	229
Amounts owed by related parties (Debtors < 1 year)	170,733	170,733

	589,484	384,693

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	7,248	7,362
Bank loans and overdrafts	1,264,812	1,208,512
Other creditors	1,485	1,630
Accruals and deferred income	2,879	2,879
Amounts owed to related parties	101,500	101,500

	1,377,924	1,321,883

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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SD Strategic Investments Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

9. Related Party Transactions

Elquini Limited

Elquini Limited is a connected party

A loan was provided for Elquini Limited for trading purposes. The balance outstanding at 30 September 2024 was £132,165 (2023 - £132,165). The loan is unsecured and repayable on demand.

Elquini Limited

Elquini Limited is a connected party

A loan was provided by Elquini Limited for trading purposes. The balance outstanding at 30 September 2024 was £100,000 (2023 - £100,000). The loan is unsecured and repayable on demand.

Enerchem Solutions Limited

Enerchem Solutions Limited is a connected party

A loan was provided to Enerchem Solutions Limited for trading purposes. The balance outstanding at 30 September 2024 was £38,568 (2023 - £38,568). The loan is unsecured and repayable on demand.

Elmgrove Foods Limited

Elmgrove Foods Limited is a subsidiary of SD Strategic Investments Ltd

A loan was provided by Elmgrove Foods Limited for trading purposes. The balance outstanding at 30 September 2024 was £1,500 (2023 - £1,500). The loan is unsecured and repayable on demand.