Registration number: 16141765

3SDH Ltd

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Profit and Loss Account and Statement of Retained Earnings	4
Balance Sheet	5 to 6
Notes to the Unaudited Financial Statements	7 to 10
iXBRL Detailed Profit and Loss Account	11

3SDH Ltd

Company Information

Directors

S L Johnson R L Hainsworth

Registered office

Unit 13 SDH Industrial Estate West Street Sowerby Bridge HX6 3BS

Accountants

Kneeshaws Chartered AccountantsFourth Floor St James House St James's Row Burnley Lancashire BB11 1DR

3SDH Ltd

Directors' Report for the Period from 18 December 2024 to 31 December 2025

The directors present their report and the financial statements for the period from 18 December 2024 to 31 December 2025.

Incorporation

The company was incorporated on 18 December 2024.

Directors of the company

The directors who held office during the period were as follows:

S L Johnson (appointed 18 December 2024)

R L Hainsworth (appointed 18 December 2024)

Principal activity

The principal activity of the company is letting of own property.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:
 

......................................... S L Johnson Director

......................................... R L Hainsworth Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
3SDH Ltd
for the Period Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of 3SDH Ltd for the period ended 31 December 2025 as set out on pages 4 to 10 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 at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of 3SDH Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of 3SDH Ltd and state those matters that we have agreed to state to the Board of Directors of 3SDH Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 3SDH Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that 3SDH 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 of 3SDH Ltd. You consider that 3SDH Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of 3SDH 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 statutory accounts.

......................................

Kneeshaws
Chartered Accountants
Fourth Floor
St James House
St James's Row
Burnley
Lancashire
BB11 1DR

22 May 2026

3SDH Ltd

Profit and Loss Account and Statement of Retained Earnings for the Period from 18 December 2024 to 31 December 2025

	Note	2025 £
Turnover		154,489
Administrative expenses		(72,211)
Operating profit		82,278
Other interest receivable and similar income		190
Interest payable and similar charges		(37,375)
		(37,185)
Profit before tax		45,093
Taxation		(8,568)
Profit for the financial period		36,525
Retained earnings brought forward		-
Retained earnings carried forward		36,525

3SDH Ltd

(Registration number: 16141765)
Balance Sheet as at 31 December 2025

	Note	2025 £
Fixed assets
Tangible assets	4	2,898,082
Current assets
Debtors	5	36,233
Cash at bank and in hand		74,659
		110,892
Creditors: Amounts falling due within one year	6	(1,056,842)
Net current liabilities		(945,950)
Total assets less current liabilities		1,952,132
Creditors: Amounts falling due after more than one year	6	(1,915,307)
Net assets		36,825
Capital and reserves
Called up share capital	7	300
Retained earnings		36,525
Shareholders' funds		36,825

3SDH Ltd

(Registration number: 16141765)
Balance Sheet as at 31 December 2025

For the financial period ending 31 December 2025 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 period in question in accordance with section 476; and
•	The directors acknowledge their 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’.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:
 

......................................... S L Johnson Director

......................................... R L Hainsworth Director

3SDH Ltd

Notes to the Unaudited Financial Statements for the Period from 18 December 2024 to 31 December 2025

1	General information

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

The address of its registered office is:
Unit 13
SDH Industrial Estate
West Street
Sowerby Bridge
HX6 3BS

These financial statements were authorised for issue by the Board on 22 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 financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These 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.

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.

3SDH Ltd

Notes to the Unaudited Financial Statements for the Period from 18 December 2024 to 31 December 2025

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:

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

3SDH Ltd

Notes to the Unaudited Financial Statements for the Period from 18 December 2024 to 31 December 2025

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
Additions	2,898,082	2,898,082
At 31 December 2025	2,898,082	2,898,082
Depreciation
Carrying amount
At 31 December 2025	2,898,082	2,898,082

Included within the net book value of land and buildings above is £2,898,082 in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £
Trade debtors	36,233
	36,233

3SDH Ltd

Notes to the Unaudited Financial Statements for the Period from 18 December 2024 to 31 December 2025

6

Creditors

	2025 £
Due within one year
Trade creditors	763
Taxation and social security	33,170
Accruals and deferred income	34,913
Other creditors	987,996
	1,056,842

Creditors: amounts falling due after more than one year

	Note	2025 £
Due after one year
Loans and borrowings	8	1,915,307

7	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary share capital of £1 each	300	300

8	Loans and borrowings

Non-current loans and borrowings

	2025 £
Bank borrowings	1,915,307

3SDH Ltd

iXBRL Detailed Profit and Loss Account for the Period from 18 December 2024 to 31 December 2025

	2025 £
Turnover/revenue	154,489
Cost of sales
Opening stock/inventories	-
Closing stock/inventories	-
Gross profit	154,489
Distribution costs
Administrative expenses
Audit and accountancy other services	(1,150)
Utilities costs	(24,022)
Other repairs and maintenance costs	(3,935)
Vehicle costs	(465)
Travel and subsistence	(100)
Legal and professional costs	(33,003)
Bank charges	(9)
Insurance costs	(8,511)
IT and computing	(8)
Telecommunications	(638)
Other costs	(370)
Other operating income
Other items
Profit on ordinary activities before finance charges and interest	82,278
Bank interest and similar income receivable	190
Interest expense on bank overdraft, bank loans and similar borrowings	(37,375)
Profit on ordinary activities before taxation	45,093
Tax on profit or loss on ordinary activities	(8,568)
Profit for the financial period	36,525