REGISTERED NUMBER: 07992771 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

S & D Commercials Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Haffenden-Smith

SECRETARY:

J Haffenden-Smith

REGISTERED OFFICE:

Broadwater

High Street

Ticehurst

Wadhurst

East Sussex

TN5 7AS

REGISTERED NUMBER:

07992771 (England and Wales)

ACCOUNTANTS:

NCR Accountancy Services

61 Oaklands

Westham

Pevensey

East Sussex

BN24 5AW

FIXED ASSETS

Tangible assets

4

253,473

216,643

CURRENT ASSETS

Debtors

5

179,055

129,417

Cash at bank

425,514

378,554

604,569

507,971

CREDITORS

Amounts falling due within one year

6

74,809

54,399

NET CURRENT ASSETS

529,760

453,572

TOTAL ASSETS LESS CURRENT LIABILITIES

783,233

670,215

PROVISIONS FOR LIABILITIES

57,092

47,483

NET ASSETS

726,141

622,732

CAPITAL AND RESERVES

Called up share capital

50

50

Share premium

(428,154

)

(428,154

)

Retained earnings

1,154,245

1,050,836

726,141

622,732

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 November 2025 and were signed by:

J Haffenden-Smith - Director

1.	STATUTORY INFORMATION

S & D Commercials Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

29,448

1,345

459,994

6,053

496,840

Additions

1,083

-

99,500

-

100,583

At 31 March 2025

30,531

1,345

559,494

6,053

597,423

DEPRECIATION

At 1 April 2024

12,795

1,247

265,408

747

280,197

Charge for year

746

8

62,470

529

63,753

At 31 March 2025

13,541

1,255

327,878

1,276

343,950

NET BOOK VALUE

At 31 March 2025

16,990

90

231,616

4,777

253,473

At 31 March 2024

16,653

98

194,586

5,306

216,643

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

179,055

129,417

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

10,491

11,756

Taxation and social security

63,874

41,643

Other creditors

444

1,000

74,809

54,399