Registered number
09820621
SDK INVESTMENTS LIMITED
Filleted Accounts
31 March 2025

SDK INVESTMENTS LIMITED
Registered number: | 09820621
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 880,038 |  |  | 880,637
Current assets
Debtors | 4 |  | 43,210 |  |  | -
Cash at bank and in hand |  |  | 39,335 |  |  | 118,881
|  |  | 82,545 |  |  | 118,881
Creditors: amounts falling due within one year | 5 |  | (15,552) |  |  | (94,487)
Net current assets |  |  |  | 66,993 |  |  | 24,394
Total assets less current liabilities |  |  |  | 947,031 |  |  | 905,031
Creditors: amounts falling due after more than one year | 6 |  |  | (316,635) |  |  | (316,635)
Net assets |  |  |  | 630,396 |  |  | 588,396
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 630,296 |  |  | 588,296
Shareholders' funds |  |  |  | 630,396 |  |  | 588,396
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ameet Kotecha
Director
Approved by the board on 22 September 2025

SDK INVESTMENTS LIMITED
Notes to the Accounts
for the year ended 31 March 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Going concern basis
| The accounts have been prepared on a going concern basis assuming continuing finacial support by the shareholders and the director.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from property rental income.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  | Land and buildings |  | Plant and machinery etc |  | Total
£ | £ | £
| Cost
| At 1 April 2024 | 880,029 |  | 1,216 |  | 881,245
| Additions adjustment | (295) |  | - |  | (295)
| At 31 March 2025 | 879,734 |  | 1,216 |  | 880,950
| Depreciation
| At 1 April 2024 | - |  | 608 |  | 608
| Charge for the year | - |  | 304 |  | 304
| At 31 March 2025 | - |  | 912 |  | 912
| Net book value
| At 31 March 2025 | 879,734 |  | 304 |  | 880,038
| At 31 March 2024 | 880,029 |  | 608 |  | 880,637
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 43,210 |  | -
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Corporation tax |  |  |  |  | 13,552 |  | 14,980
| Other creditors | - |  | 76,507
| Accruals | 2,000 |  | 3,000
|  |  |  |  |  | 15,552 |  | 94,487
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 316,635 |  | 316,635
7 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Amounts payable otherwise than by instalment falling due for payment after more than five years |  | 316,635 |  | 316,635
| The loan is on an interest-only basis repayable by July 2032.
| Secured bank loans | 316,635 |  | 316,635
| The loan is secured against the relevant investment property and it is on an interest-only basis. The loan is repayable by July 2032.
8 | Other information
| SDK INVESTMENTS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 227 London Road
| Romford
| Essex
| RM7 9BQ

SDK INVESTMENTS LIMITED 09820621 false 2024-04-01 2025-03-31 2025-03-31 VT Final Accounts April 2025 Ameet Kotecha No description of principal activity 09820621 2023-04-01 2024-03-31 09820621 core:WithinOneYear 2024-03-31 09820621 core:AfterOneYear 2024-03-31 09820621 core:ShareCapital 2024-03-31 09820621 core:RetainedEarningsAccumulatedLosses 2024-03-31 09820621 2024-04-01 2025-03-31 09820621 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09820621 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 09820621 bus:Director40 2024-04-01 2025-03-31 09820621 core:LandBuildings 2024-04-01 2025-03-31 09820621 core:PlantMachinery 2024-04-01 2025-03-31 09820621 countries:England 2024-04-01 2025-03-31 09820621 bus:FRS102 2024-04-01 2025-03-31 09820621 bus:FilletedAccounts 2024-04-01 2025-03-31 09820621 2025-03-31 09820621 core:WithinOneYear 2025-03-31 09820621 core:AfterOneYear 2025-03-31 09820621 core:ShareCapital 2025-03-31 09820621 core:RetainedEarningsAccumulatedLosses 2025-03-31 09820621 core:LandBuildings 2025-03-31 09820621 core:PlantMachinery 2025-03-31 09820621 2024-03-31 09820621 core:LandBuildings 2024-03-31 09820621 core:PlantMachinery 2024-03-31 iso4217:GBP xbrli:pure