REGISTERED NUMBER: 09342012 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

S4D Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

10,382

13,131

Tangible assets

5

42,113

53,645

52,495

66,776

CURRENT ASSETS

Stocks

832,869

1,228,336

Debtors

6

1,208,540

874,850

Cash at bank

1,868,258

922,965

3,909,667

3,026,151

CREDITORS

Amounts falling due within one year

7

1,872,540

1,026,266

NET CURRENT ASSETS

2,037,127

1,999,885

TOTAL ASSETS LESS CURRENT LIABILITIES

2,089,622

2,066,661

CREDITORS

Amounts falling due after more than one year

8

-

(40,000

)

PROVISIONS FOR LIABILITIES

(10,148

)

(12,809

)

NET ASSETS

2,079,474

2,013,852

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,079,472

2,013,850

SHAREHOLDERS' FUNDS

2,079,474

2,013,852

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by:

Mr P G Marsh - Director

1.	STATUTORY INFORMATION

S4D Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09342012

Registered office:

Ebenezer House

Ryecroft

Newcastle-under-Lyme

Staffordshire

ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is recorded as the company becomes entitled to consideration for goods and services supplied. Therefore turnover includes the element of work completed but not yet invoiced for.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 January 2025

and 31 December 2025

27,498

AMORTISATION

At 1 January 2025

14,367

Amortisation for year

2,749

At 31 December 2025

17,116

NET BOOK VALUE

At 31 December 2025

10,382

At 31 December 2024

13,131

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

8,888

73,897

167,850

250,635

Additions

-

2,888

-

2,888

At 31 December 2025

8,888

76,785

167,850

253,523

DEPRECIATION

At 1 January 2025

6,480

56,063

134,447

196,990

Charge for year

889

5,180

8,351

14,420

At 31 December 2025

7,369

61,243

142,798

211,410

NET BOOK VALUE

At 31 December 2025

1,519

15,542

25,052

42,113

At 31 December 2024

2,408

17,834

33,403

53,645

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,138,750

816,364

Other debtors

69,790

58,486

1,208,540

874,850

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

40,000

84,510

Trade creditors

675,293

294,868

Taxation and social security

91,539

95,130

Other creditors

1,065,708

551,758

1,872,540

1,026,266

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

40,000

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Factoring account

1,025,872

469,266

Lloyds Bank PLC and Lloyds Bank Commercial Finance Ltd hold fixed and floating charges over the property and undertakings of the company.

10.	OTHER FINANCIAL COMMITMENTS

The company had a commitments under non cancellable operating leases at 31st December 2025 of £28,820 (2024: £36,042). These commitments represents the total amount of payments due on leases ending in 2027 and 2032.