SDT Accounting and Taxation Services Ltd 03820464 false 2024-09-01 2025-08-31 2025-08-31 The principal activity of the company is Accounting and taxation services Digita Accounts Production Advanced 6.30.9574.0 true 03820464 2024-09-01 2025-08-31 03820464 2025-08-31 03820464 bus:Director1 1 2025-08-31 03820464 core:CurrentFinancialInstruments 2025-08-31 03820464 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 03820464 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 03820464 core:FurnitureFittingsToolsEquipment 2025-08-31 03820464 bus:SmallEntities 2024-09-01 2025-08-31 03820464 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 03820464 bus:AbridgedAccounts 2024-09-01 2025-08-31 03820464 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 03820464 bus:RegisteredOffice 2024-09-01 2025-08-31 03820464 bus:Director1 2024-09-01 2025-08-31 03820464 bus:Director1 1 2024-09-01 2025-08-31 03820464 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 03820464 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 03820464 core:OfficeEquipment 2024-09-01 2025-08-31 03820464 countries:EnglandWales 2024-09-01 2025-08-31 03820464 2024-08-31 03820464 bus:Director1 1 2024-08-31 03820464 core:FurnitureFittingsToolsEquipment 2024-08-31 03820464 2023-09-01 2024-08-31 03820464 2024-08-31 03820464 bus:Director1 1 2024-08-31 03820464 core:CurrentFinancialInstruments 2024-08-31 03820464 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 03820464 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 03820464 core:FurnitureFittingsToolsEquipment 2024-08-31 03820464 bus:Director1 2023-09-01 2024-08-31 03820464 bus:Director1 1 2023-09-01 2024-08-31 03820464 bus:Director1 1 2023-08-31 iso4217:GBP xbrli:pure

Registration number: 03820464

SDT Accounting and Taxation Services Ltd
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 August 2025

SDT Accounting and Taxation Services Ltd

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

SDT Accounting and Taxation Services Ltd

Company Information

Director | S A Dawodu-Talabi

Registered office | 26 Beechwood Avenue Chatham Kent ME5 7HH

SDT Accounting and Taxation Services Ltd

(Registration number: 03820464)
Abridged Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 401 | 535
Current assets |  |  |
Debtors |  | 188,408 | 173,569
Cash at bank and in hand |  | 16,516 | 14,249
|  | 204,924 | 187,818
Creditors: Amounts falling due within one year |  | (10,277) | (11,375)
Net current assets |  | 194,647 | 176,443
Total assets less current liabilities |  | 195,048 | 176,978
Creditors: Amounts falling due after more than one year |  | (2,700) | (6,300)
Accruals and deferred income |  | (3,561) | (1,400)
Net assets |  | 188,787 | 169,278
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Retained earnings |  | 188,587 | 169,078
Shareholders' funds |  | 188,787 | 169,278

For the financial year ending 31 August 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

SDT Accounting and Taxation Services Ltd

(Registration number: 03820464)
Abridged Balance Sheet as at 31 August 2025

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 25 May 2026

S A Dawodu-Talabi
Director

SDT Accounting and Taxation Services Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
26 Beechwood Avenue
Chatham
Kent
ME5 7HH

These financial statements were authorised for issue by the director on 25 May 2026.

2 | 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, 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.

SDT Accounting and Taxation Services Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

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
Office equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

SDT Accounting and Taxation Services Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 2).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 133 | 178

SDT Accounting and Taxation Services Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 September 2024 | 1,690 | 1,690
At 31 August 2025 | 1,690 | 1,690
Depreciation
At 1 September 2024 | 1,155 | 1,155
Charge for the year | 134 | 134
At 31 August 2025 | 1,289 | 1,289
Carrying amount
At 31 August 2025 | 401 | 401
At 31 August 2024 | 535 | 535

SDT Accounting and Taxation Services Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

6 | Related party transactions

Transactions with the director

2025 | At 1 September 2024 £ | Repayments by director £ | At 31 August 2025 £
S A Dawodu-Talabi
Loan | 8,050 | (8,171) | (121)

2024 | At 1 September 2023 £ | Repayments by director £ | At 31 August 2024 £
S A Dawodu-Talabi
Loan | 10,000 | (1,950) | 8,050

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 9,096 | 9,096

Included in other debtors, there is a loan balance of £174,675 (2024: £153,175) due from SDT Properties Limited, a company under comman control.