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Registration number: 08232821

SD Sporthorses Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 September 2025

SD Sporthorses Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2
Notes to the Unaudited Abridged Financial Statements | 3 to 6

SD Sporthorses Limited

Company Information

Director | S B Davies

Registered office | 61 Sheepcote Dell Road Holmer Green High Wycombe Buckinghamshire HP15 6TL

SD Sporthorses Limited

(Registration number: 08232821)
Abridged Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 18,506 | 22,697
Current assets |  |  |
Stocks |  | 350,000 | 350,000
Cash at bank and in hand |  | 43,593 | 109,027
|  | 393,593 | 459,027
Creditors: Amounts falling due within one year |  | (68,534) | (64,533)
Net current assets |  | 325,059 | 394,494
Net assets |  | 343,565 | 417,191
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 343,465 | 417,091
Shareholders' funds |  | 343,565 | 417,191

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 6 February 2026

......................................... S B Davies Director |  |

SD Sporthorses Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% on reducing balance
Office equipment | 25% on reducing balance
Motor vehicles | 25% on reducing balance
Horsebox | 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items

SD Sporthorses Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 4).

SD Sporthorses Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

3 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £
Cost or valuation
At 1 October 2024 | 29,166 | 18,947 | 21,206 | 43,450
Additions | - | 479 | 1,500 | -
At 30 September 2025 | 29,166 | 19,426 | 22,706 | 43,450
Depreciation
At 1 October 2024 | 28,242 | 14,699 | 17,065 | 30,066
Charge for the year | 231 | 1,182 | 1,411 | 3,346
At 30 September 2025 | 28,473 | 15,881 | 18,476 | 33,412
Carrying amount
At 30 September 2025 | 693 | 3,545 | 4,230 | 10,038
At 30 September 2024 | 924 | 4,248 | 4,141 | 13,384

| Total £
Cost or valuation
At 1 October 2024 | 112,769
Additions | 1,979
At 30 September 2025 | 114,748
Depreciation
At 1 October 2024 | 90,072
Charge for the year | 6,170
At 30 September 2025 | 96,242
Carrying amount
At 30 September 2025 | 18,506
At 30 September 2024 | 22,697

4 | Share capital

Allotted, called up and fully paid shares

SD Sporthorses Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 September 2025

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100