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Registered Number: 10577937
England and Wales
SD STUDIOS - DESIGN & DIGITAL LTD
Unaudited Financial Statements
Period of accounts Start date: 01 February 2025 End date: 31 January 2026

SD Studios - Design & Digital Ltd Contents Page For the year ended 31 January 2026
Company information | 1
Directors' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

SD Studios - Design & Digital Ltd Company Information For the year ended 31 January 2026
Directors | Stacey Lorraine Darlington Stephen James Darlington
Registered Number | 10577937
Registered Office | 71 Binfield Road Wokingham Berkshire RG40 5PT
Accountants | Melanie Curtis Accountants Limited 65 Peach Street Berkshire Wokingham RG40 1XP
1

SD Studios - Design & Digital Ltd Directors' Report For the year ended 31 January 2026
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 January 2026. Principal activities The companys principal activity during the year was the artistic creation. Directors The directors who served the company throughout the year were as follows:
Stacey Lorraine Darlington
Stephen James Darlington
This report was approved by the board and signed on its behalf by:
---------------------------------- Stacey Lorraine Darlington Director
Date approved: 16 April 2026 2

SD Studios - Design & Digital Ltd Statement of Financial Position As at 31 January 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 8,635 |  | 10,794
|  | 8,635 |  | 10,794
Current assets |  |  |
Stocks | 4 | 2,285 |  | 2,701
Debtors | 5 | 1,058 |  | -
Cash at bank and in hand |  | 49,394 |  | 31,708
|  | 52,737 |  | 34,409
Creditors: amount falling due within one year | 6 | (13,155) |  | (7,555)
Net current assets |  | 39,582 |  | 26,854
Total assets less current liabilities |  | 48,217 |  | 37,648
Provisions for liabilities | 7 | (1,641) |  | -
Net assets |  | 46,576 |  | 37,648
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 46,574 |  | 37,646
Shareholders' funds |  | 46,576 |  | 37,648
For the year ended 31 January 2026 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 accounts for the year in question 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 accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 16 April 2026 and were signed on its behalf by:
------------------------------- Stacey Lorraine Darlington Director
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SD Studios - Design & Digital Ltd Notes to the Financial Statements For the year ended 31 January 2026
General Information SD Studios - Design & Digital Ltd is a private company, limited by shares, registered in England and Wales, registration number 10577937, registration address 71 Binfield Road, Wokingham, Berkshire, RG40 5PT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. In the previous year, the financial statements were prepared in accordance with FRS 105. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Computer Equipment | 20% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Preference shares The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2. | Average number of employees Average number of employees during the year was 0 (2025 : 0).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 February 2025 | 1,000 |  | 23,771 |  | 24,771
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 January 2026 | 1,000 |  | 23,771 |  | 24,771
Depreciation
At 01 February 2025 | 790 |  | 13,187 |  | 13,977
Charge for year | 42 |  | 2,117 |  | 2,159
On disposals | - |  | - |  | -
At 31 January 2026 | 832 |  | 15,304 |  | 16,136
Net book values
Closing balance as at 31 January 2026 | 168 |  | 8,467 |  | 8,635
Opening balance as at 01 February 2025 | 210 |  | 10,584 |  | 10,794
4. | Stocks
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Stocks | 2,285 |  | 2,701
| 2,285 |  | 2,701
5. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 47 |  | -
Prepayments & Accrued Income | 1,011 |  | -
| 1,058 |  | -
6. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 1,400 |  | -
Social Security and Other Taxes | 3,182 |  | 939
Accrued Expenses | 6,616 |  | 6,616
Other Creditors | 1 |  | -
Directors' Current Accounts | 1,956 |  | -
| 13,155 |  | 7,555
7. | Provisions for liabilities
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Deferred Tax | 1,641 |  | -
| 1,641 |  | -
4