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Registered number: 12201452
SDDC Property Ltd
Financial Statements
For The Year Ended 30 September 2025
SDDC Property Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
SDDC Property Ltd
Accountants' Report
For The Year Ended 30 September 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of SDDC Property Ltd for the year ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SDDC Property Ltd which comprise the Profit and Loss Account, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of SDDC Property Ltd , as a body, in accordance with the terms of our engagement letter dated 07 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of SDDC Property Ltd and state those matters that we have agreed to state to the director of SDDC Property Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SDDC Property Ltd and its director as a body for our work or for this report.
It is your duty to ensure that SDDC Property Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of SDDC Property Ltd . You consider that SDDC Property Ltd 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 accounts of SDDC Property Ltd . 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 financial statements.

27 March 2026

Pinstripe Ltd
Pure Offices Kestrel Court
Harbour Road
Portishead
Bristol
BS20 7AN
Page 1
Page 2
SDDC Property Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12201452

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 482 |  | 972
Investment Properties | 5 |  | 234,507 |  | 234,507
Investments |  |  | 124,561 |  | 124,561
|  |  | 359,550 |  | 360,040
CURRENT ASSETS
Debtors | 6 | 14,015 |  | 15,650 |
Cash at bank and in hand |  | 12,412 |  | 12,670 |
|  | 26,427 |  | 28,320 |
Creditors: Amounts Falling Due Within One Year | 7 | (379,532 ) |  | (380,405 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (353,105 ) |  | (352,085 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,445 |  | 7,955
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (120 ) |  | (243 )
NET ASSETS |  |  | 6,325 |  | 7,712
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 6,324 |  | 7,711
SHAREHOLDERS' FUNDS |  |  | 6,325 |  | 7,712

Page 2
Page 3
SDDC Property Ltd
Balance Sheet (continued)
As At 30 September 2025
For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Mark Shand Director
20 April 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
SDDC Property Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
SDDC Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12201452 . The registered office is 14 Woodfield Road, Bristol, BS6 6JQ.
The presentation currency of the financial statements is the Pound Sterling (£)
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.
Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% on cost
Computer Equipment | 25% on cost

2.4. Investment Properties
Investment properties are included in the Balance sheet at their fair value in accordance with the Financial Reporting Standard 102 and are not depreciated.
The fair value of the investment properties are considered annually by the director in the light of known movements and trends in the property market and taking account of the directors' knowledge and experience of the market place for such properties.
Any aggregate surplus or deficit arising on revaluation is recognised in the profit and loss account and allocated to a fair value reserve.
2.5. Financial Instruments
Financial liabilities and equity instruments are classified and accounted for according to the substance of contractual arrangements, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
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SDDC Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.
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 that have been enacted or substantively enacted by the balance sheet date.
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.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
The average number of employees, including directors, during the year was 1 (2024: 1)
1 1
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 1,338 | 624 | 1,962
As at 30 September 2025 | 1,338 | 624 | 1,962
Depreciation
As at 1 October 2024 | 803 | 187 | 990
Provided during the period | 334 | 156 | 490
As at 30 September 2025 | 1,137 | 343 | 1,480
Net Book Value
As at 30 September 2025 | 201 | 281 | 482
As at 1 October 2024 | 535 | 437 | 972

Page 5
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SDDC Property Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 October 2024 and 30 September 2025 | 234,507

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 14,015 |  | 15,650

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to participating interests | 377,588 |  | 377,588
Other creditors | 1,578 |  | 1,738
Taxation and social security | 366 |  | 1,079
| 379,532 |  | 380,405

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 October 2024 | 243 | 243
Deferred taxation | (123 ) | (123 )
Balance at 30 September 2025 | 120 | 120

The provision for deferred taxation is made up of accelerated capital allowances and changes in fair value of investment property.
10. Related Party Transactions
Mr M Shand, director, is a director and shareholder of SDDC Consultancy Ltd. The company maintained a loan account with SDDC Consultancy Ltd throughout the period. As at 30 September 2025 a balance of £377,588 (2024: £377,588) was owed by the company. The above loan is unsecured, interest free and repayable on demand.
Mr M Shand controls the company by virtue of his shareholdings.
Page 6