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REGISTERED NUMBER: 10490068 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

SDD (LONDON) LIMITED

SDD (LONDON) LIMITED (REGISTERED NUMBER: 10490068)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Accountants' Report | 6 |

SDD (LONDON) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTOR: | S E Davies

| REGISTERED OFFICE: | 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

| REGISTERED NUMBER: | 10490068 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 20 Havelock Road

| Hastings

| East Sussex

| TN34 1BP

SDD (LONDON) LIMITED (REGISTERED NUMBER: 10490068)

BALANCE SHEET

30 NOVEMBER 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 16,042 |  | 18,873 |  |

CURRENT ASSETS

Debtors | 5 | 278,838 |  | 269,477 |  |

Cash at bank and in hand | 26,701 |  | 22,311 |  |

305,539 |  | 291,788 |  |

CREDITORS

Amounts falling due within one year | 6 | 247,650 |  | 368,791 |  |

NET CURRENT ASSETS/(LIABILITIES) | 57,889 |  | (77,003 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 73,931 |  | (58,130 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (6,082 | ) |

PROVISIONS FOR LIABILITIES | (4,010 | ) | (4,718 | ) |

NET ASSETS/(LIABILITIES) | 69,921 |  | (68,930 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 69,920 |  | (68,931 | ) |

SHAREHOLDERS' FUNDS | 69,921 |  | (68,930 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 April 2026 and were signed by:

S E Davies - Director

SDD (LONDON) LIMITED (REGISTERED NUMBER: 10490068)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| SDD (London) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| In preparing the financial statements, the director is required to make an assessment of the ability of the company to continue as a going concern. The director has considered all available evidence for the company which covers the 12 month period from the date of signing these financial statements.

| On the basis of this consideration, the director is satisfied that the company has adequate resources to continue in operational existence and to meet its liabilities as they fall due for the foreseeable future. In reaching this conclusion he considers that no material uncertainty exists. As a result, the director has concluded that it remains appropriate to adopt a going concern basis of preparation in these financial statements.

| Turnover

| Turnover represents the net invoiced sales of services, excluding value added tax.

| Revenue is recognised when the service has been performed.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

SDD (LONDON) LIMITED (REGISTERED NUMBER: 10490068)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024

| and 30 November 2025 | 56,867 |  | 1,412 |  | 58,279 |  |

| DEPRECIATION

| At 1 December 2024 | 37,994 |  | 1,412 |  | 39,406 |  |

| Charge for year | 2,831 |  | - |  | 2,831 |  |

| At 30 November 2025 | 40,825 |  | 1,412 |  | 42,237 |  |

| NET BOOK VALUE

| At 30 November 2025 | 16,042 |  | - |  | 16,042 |  |

| At 30 November 2024 | 18,873 |  | - |  | 18,873 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 14,519 |  | 56,743 |  |

| Other debtors | 51,185 |  | 51,185 |  |

| SDD Joinery Interco | 31,045 |  | 9,889 |  |

| Directors' current accounts | 125,687 |  | 151,660 |  |

| VAT | 56,402 |  | - |  |

278,838 |  | 269,477 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans and overdrafts | 6,743 |  | 10,837 |  |

| Trade creditors | 140,448 |  | 171,583 |  |

| Tax | 88,014 |  | 70,742 |  |

| Social security and other taxes | 8,995 |  | 8,016 |  |

| VAT | - |  | 104,479 |  |

| Accrued expenses | 3,450 |  | 3,134 |  |

247,650 |  | 368,791 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans - 1-2 years | - |  | 6,082 |  |

SDD (LONDON) LIMITED (REGISTERED NUMBER: 10490068)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

| 30.11.25 |  | 30.11.24

£ | £ |

| S E Davies

| Balance outstanding at start of year | 151,660 |  | 109,409 |  |

| Amounts advanced | 60,162 |  | 59,925 |  |

| Amounts repaid | (86,135 | ) | (17,674 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 125,687 |  | 151,660 |  |

| The loan is interest free and payable on demand. Amounts have been aggregated where considered and there were no material transactions.

9. | RELATED PARTY DISCLOSURES

| During the period, the company provided a loan of £31,045 to SDD Joinery Ltd, a company owned and operated by Mr. S. Davies. This loan is interest-free and is repayable as cash flow permits.

| At the year end the director owed the company £125,687 (2024: £151,660). The loan is interest free and payable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SDD (LONDON) LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SDD (London) Limited for the year ended 30 November 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of SDD (London) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SDD (London) Limited and state those matters that we have agreed to state to the director of SDD (London) Limited in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SDD (London) Limited and its director for our work or for this report.

It is your duty to ensure that SDD (London) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SDD (London) Limited. You consider that SDD (London) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of SDD (London) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

17 April 2026