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Registration number: 04802880

SDT Properties Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 31 August 2025

SDT Properties Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 7

SDT Properties Limited

Company Information

Director | S A Dawodu-Talabi

Company secretary | D A Talabi

Registered office | 26 Beechwood Avenue Chatham Kent ME5 7HH

Accountants | SDT Accounting and Taxation Services Ltd Chartered Certified Accountant26 Beechwood Avenue Chatham Kent ME5 7HH

SDT Properties Limited

(Registration number: 04802880)
Abridged Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property |  | 710,000 | 710,000
Current assets |  |  |
Debtors |  | 69,801 | 68,786
Cash at bank and in hand |  | 4,684 | 1,354
|  | 74,485 | 70,140
Creditors: Amounts falling due within one year |  | (265,046) | (257,396)
Net current liabilities |  | (190,561) | (187,256)
Total assets less current liabilities |  | 519,439 | 522,744
Creditors: Amounts falling due after more than one year | 6.1 | (497,121) | (498,153)
Provisions for liabilities |  | (13,767) | (13,767)
Net assets |  | 8,551 | 10,824
Capital and reserves |  |  |
Called up share capital |  | 200 | 200
Revaluation reserve |  | 53,448 | 53,448
Retained earnings |  | (45,097) | (42,824)
Shareholders' funds |  | 8,551 | 10,824

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.

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.

SDT Properties Limited

(Registration number: 04802880)
Abridged Balance Sheet as at 31 August 2025

Approved and authorised by the director on 19 May 2026

S A Dawodu-Talabi
Director

SDT Properties Limited

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 19 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.

The company can meet its working capital requirements through the continued support of its director during the period of 12 months from the date of signing these financial statements.

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.

SDT Properties Limited

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

Investment property

Investment properties are held to earn rentals and for capital appreciation. Investment properties are initially measured at cost, including transaction costs on purchase. Subsequently, investment properties whose fair value can be measured reliably without undue cost or effort on an on-going basis are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are recognised in the profit or loss in the period in which they arise.

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.

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.

Provisions

Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.
Tax deferred or accelerated is accounted for in respect of all material timing differences.

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.

SDT Properties Limited

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

Financial instruments

Recognition and measurement
Basic financial assets, including trade and other receivable and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Basic financial liabilities, including trade and other payables and bank loans, that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

3 | Staff numbers

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

4 | Investment properties

| 2025 £
At 1 September | 710,000
At 31 August | 710,000

There has been no valuation of investment property by an independent valuer.
Investment properties was valued on an open market value basis on 31 August 2025 by the director.

SDT Properties Limited

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

5 | Related party transactions

Included in other creditors, there is a director's loan account balance of £80,221 (2024: £104,221).
Included in other creditors, there is a loan balance outstanding from SDT Accounting and Taxation Services Limited, of £174,675 (2024: £153,175), a company under common control.
Included in other debtors, there is a loan balance due from SDT Properties 2017 Limited, of £66,771 (2024: £68,587), a company under common control.

6 | Creditors

Creditors: amounts falling due after more than one year

Creditors falling due after more than one year include bank loans which are secured by first legal charge over the properties of £496,403(2024 - £496,403).

Creditors include bank loans repayable by instalments of £496,403 (2024 - £496,403) due after more than five years.