SDH18 Limited - Filleted accounts

Registered number

14460758

SDH18 Limited

Unaudited Filleted Accounts

31 March 2025

SDH18 Limited
Registered number:		14460758
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		571,587			-
Investments	4		373,683			275,350
			945,270			275,350

Current assets
Debtors	5	40,189			1,003
Cash at bank and in hand		3,845			52,264
		44,034			53,267

Creditors: amounts falling due within one year	6	(515,846)			(3,424)

Net current (liabilities)/assets			(471,812)			49,843

Total assets less current liabilities			473,458			325,193


Provisions for liabilities			(53,560)			(31,116)


Net assets			419,898			294,077

Capital and reserves
Called up share capital			3			3
Revaluation reserve	7		160,682			93,349
Profit and loss account			259,213			200,725

Shareholders' funds			419,898			294,077

The directors are 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 directors acknowledge their 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.




V Vyas
Director
Approved by the board on 18 December 2025

SDH18 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).

	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 the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	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.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		0		2


3	Tangible fixed assets
					Land and buildings
£
	Cost
	Additions				571,587
	At 31 March 2025				571,587

	Depreciation
	At 31 March 2025				-

	Net book value
	At 31 March 2025				571,587

4	Investments
Other
investments
£
	Cost
	At 1 April 2024				275,350
	Additions				8,556
	Revaluation				89,777

	At 31 March 2025				373,683

	Historical cost
	At 1 April 2024				150,885
	At 31 March 2025				159,441

	Fair value of investments was revalued at 31 March 2025 according to market price.


5	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		40,000		1,000
	Other debtors		189		3
			40,189		1,003


6	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		1,260		1,260
	Taxation and social security costs		-		2,161
	Other creditors		514,586		3
			515,846		3,424


7	Revaluation reserve		2025		2024
£				£

	At 1 April 2024		93,349		-
	Gain on revaluation of investments		89,777		124,465
	Deferred taxation arising on the revaluation of investments		(22,444)		(31,116)

	At 31 March 2025		160,682		93,349


8	Related party transactions

	Amounts owed to debtors include £1,000 owing to 554 Barton Ltd and £39,000 owing to Circle Dental Ltd which are companies which one or more of the directors has a participating interest in.
	During the year the Company purchased a property from the directors for £540,000. The transaction was conducted at arm's length and consideration was consistent with current market values. At the reporting date £510,886 remains payable to the directors, which is included in other creditors.

9	Controlling party

	The company is controlled by the directors by virtue of their ownership of 100% of the issued share capital of the company.


10	Other information

	SDH18 Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Copper Room
	Deva City Office Park
	Trinity Way
	Manchester
	M3 7BE