Company registration number 10129438 (England and Wales)
SDF & GRACE CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
SDF & GRACE CONSTRUCTION LIMITED
CONTENTS
Page
Profit and loss account
Statement of comprehensive income
Balance sheet
1
Notes to the financial statements
2 - 4
SDF & GRACE CONSTRUCTION LIMITED
CONTENTS
1
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
SDF & GRACE CONSTRUCTION LIMITED
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
-
0
228
Current assets
Debtors
5
30,871
29,275
Cash at bank and in hand
1,479
117
32,350
29,392
Creditors: amounts falling due within one year
6
(10,602)
(4,441)
Net current assets
21,748
24,951
Total assets less current liabilities
21,748
25,179
Creditors: amounts falling due after more than one year
7
(40,844)
(41,838)
Net liabilities
(19,096)
(16,659)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(19,097)
(16,660)
Total equity
(19,096)
(16,659)

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The financial statements were approved and signed by the director and authorised for issue on 14 January 2026
Mr Edozie Ukaegbu
Director
Company registration number 10129438 (England and Wales)
SDF & GRACE CONSTRUCTION LIMITED
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025
30 April 2025
- 2 -
2
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2024 and 30 April 2025
913
Depreciation and impairment
At 1 May 2024
685
Depreciation charged in the year
228
At 30 April 2025
913
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
228
3
Accounting policies
Company information

SDF & Grace Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is 45 Warley Avenue, Dagenham, Essex, England, RM8 1JS.

3.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

3.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably

3.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

SDF & GRACE CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
3
Accounting policies
(Continued)
- 3 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

3.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction,

3.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

4
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

SDF & GRACE CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
14,342
21,787
Other debtors
16,529
7,488
30,871
29,275
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
10,602
4,441
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
42,676
42,676
Other creditors
(1,832)
(838)
40,844
41,838
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