Silverfin false false 31/05/2025 01/06/2024 31/05/2025 Ms J R Foote 19/05/2023 Mr S D R Jones 19/05/2023 08 January 2026 The principal activity of the company for the financial year was that of building and industrial cleaning and maintenance activities.
The secondary activity of the company for the financial year was that of letting of owned real estate. 14881656 2025-05-31 14881656 bus:Director1 2025-05-31 14881656 bus:Director2 2025-05-31 14881656 2024-05-31 14881656 core:CurrentFinancialInstruments 2025-05-31 14881656 core:CurrentFinancialInstruments 2024-05-31 14881656 core:ShareCapital 2025-05-31 14881656 core:ShareCapital 2024-05-31 14881656 core:RetainedEarningsAccumulatedLosses 2025-05-31 14881656 core:RetainedEarningsAccumulatedLosses 2024-05-31 14881656 core:PlantMachinery 2024-05-31 14881656 core:Vehicles 2024-05-31 14881656 core:OfficeEquipment 2024-05-31 14881656 core:PlantMachinery 2025-05-31 14881656 core:Vehicles 2025-05-31 14881656 core:OfficeEquipment 2025-05-31 14881656 core:OtherMembersGroupNotDefinedElsewhere core:CurrentFinancialInstruments 2025-05-31 14881656 core:OtherMembersGroupNotDefinedElsewhere core:CurrentFinancialInstruments 2024-05-31 14881656 core:CurrentFinancialInstruments 1 2025-05-31 14881656 core:CurrentFinancialInstruments 1 2024-05-31 14881656 2024-06-01 2025-05-31 14881656 bus:FilletedAccounts 2024-06-01 2025-05-31 14881656 bus:SmallEntities 2024-06-01 2025-05-31 14881656 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14881656 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14881656 bus:Director1 2024-06-01 2025-05-31 14881656 bus:Director2 2024-06-01 2025-05-31 14881656 core:PlantMachinery 2024-06-01 2025-05-31 14881656 core:Vehicles 2024-06-01 2025-05-31 14881656 core:OfficeEquipment 2024-06-01 2025-05-31 14881656 2023-05-19 2024-05-31 iso4217:GBP xbrli:pure

Company No: 14881656 (England and Wales)

# SDJ COMMERCIAL LTD

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

SDJ COMMERCIAL LTD

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

SDJ COMMERCIAL LTD

## BALANCE SHEET

As at 31 May 2025
SDJ COMMERCIAL LTD

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 31.05.2025 |  | 31.05.2024
|  | £ |  | £
|  |  |  | Restated - note 2
Fixed assets |  |  |  |
Tangible assets | 4 | 10,583 |  | 3,060
Investment property | 5 | 199,625 |  | 0
|  | 210,208 |  | 3,060
Current assets |  |  |  |
Debtors | 6 | 21,066 |  | 941
Cash at bank and in hand |  | 9,773 |  | 28,360
|  | 30,839 |  | 29,301
Creditors: amounts falling due within one year | 7 | ( 201,777) |  | ( 15,303)
Net current (liabilities)/assets |  | (170,938) |  | 13,998
Total assets less current liabilities |  | 39,270 |  | 17,058
Provision for liabilities |  | ( 2,646) |  | ( 765)
Net assets |  | 36,624 |  | 16,293
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | 36,524 |  | 16,193
Total shareholders' funds |  | 36,624 |  | 16,293

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of SDJ Commercial Ltd (registered number: 14881656) were approved and authorised for issue by the Board of Directors on 08 January 2026. They were signed on its behalf by:

Mr S D R Jones Director |

SDJ COMMERCIAL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
SDJ COMMERCIAL LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

SDJ Commercial Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House East Wing Ground, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.
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 items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Prior year adjustment

This is the first year in which the financial statements have been prepared under FRS102 1A. A breakdown of the prior year adjustments as a result of the transition is shown in note 2.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date that are expected to apply when the timing differences reverse. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax liabilities are presented within provisions for liabilities on the balance sheet.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 20 % reducing balance
Vehicles | 20 % reducing balance
Office equipment | 20 % reducing balance

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### 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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Prior year adjustment

This is the first year in which the financial statements have been prepared under FRS102 1A. Deferred tax has been calculated in the prior year as a result of transition to FRS102 1A.

|  | As previously reported |  | Adjustment |  | As restated
Year ended 31 May 2024 |  | £ |  | £ |  | £
Provision for liabilities |  | 0 |  | 765 |  | 765
Net assets |  | 17,058 |  | (765) |  | 16,293

#### 3. Employees

| Year ended 31.05.2025 |  | Period from 19.05.2023 to 31.05.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 June 2024 | 3,207 |  | 0 |  | 290 |  | 3,497
Additions | 2,952 |  | 3,500 |  | 2,371 |  | 8,823
At 31 May 2025 | 6,159 |  | 3,500 |  | 2,661 |  | 12,320
Accumulated depreciation |  |  |  |  |  |  |
At 01 June 2024 | 437 |  | 0 |  | 0 |  | 437
Charge for the financial year | 779 |  | 58 |  | 463 |  | 1,300
At 31 May 2025 | 1,216 |  | 58 |  | 463 |  | 1,737
Net book value |  |  |  |  |  |  |
At 31 May 2025 | 4,943 |  | 3,442 |  | 2,198 |  | 10,583
At 31 May 2024 | 2,770 |  | 0 |  | 290 |  | 3,060

#### 5. Investment property

| Investment property
| £
Valuation |
As at 01 June 2024 | 0
Additions | 199,625
As at 31 May 2025 | 199,625

The fair value of the investment properties class of fixed assets at 31 May 2025 has been estimated by the directors who are internal to the company. The basis of this valuation was open market value.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Historic cost | 199,625 |  | 0

#### 6. Debtors

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Trade debtors | 12,325 |  | 0
Amounts owed by connected persons | 0 |  | 850
Other debtors | 8,741 |  | 91
| 21,066 |  | 941

#### 7. Creditors: amounts falling due within one year

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Trade creditors | 1,899 |  | 0
Amounts owed to connected companies | 13,943 |  | 1,400
Taxation and social security | 22,675 |  | 10,008
Other creditors | 163,260 |  | 3,895
| 201,777 |  | 15,303

#### 8. Related party transactions

Transactions with the entity's directors

The directors loan account is repayable on demand and interest has been charged the overdrawn balance that exceeds £10,000 at the official HMRC rates.
At 01 June 2024 the balance owed from the directors was £Nil. During the year, the company made advances to directors amounting to £778 and received repayments of £778 leaving a balance due from the directors of £Nil.
At 19 May 2023 the balance owed from the directors was £Nil. During the year, the company made advances to directors amounting to £100 and received repayments of £100 leaving a balance due from the directors of £Nil.