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Registered number: 13567310
SJD Production Ltd
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13567310
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 190,311 50,009
Tangible Assets 5 13,779 9,749
204,090 59,758
CURRENT ASSETS
Debtors 6 1,355 4,947
Cash at bank and in hand 4,178 13,243
5,533 18,190
Creditors: Amounts Falling Due Within One Year 7 (37,286 ) (51,684 )
NET CURRENT ASSETS (LIABILITIES) (31,753 ) (33,494 )
TOTAL ASSETS LESS CURRENT LIABILITIES 172,337 26,264
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,618 ) (2,402 )
NET ASSETS 169,719 23,862
CAPITAL AND RESERVES
Called up share capital 8 100 100
Revaluation reserve 9 54,369 -
Profit and Loss Account 115,250 23,762
SHAREHOLDERS' FUNDS 169,719 23,862
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Page 2
For the 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.
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 S Jimenez Domenech
Director
28 May 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SJD Production Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13567310 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, Hampshire, PO7 7YH.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are cryptocurruncies. As cryptocurrencies are considered to have an indefinite useful life, these have been accounted for using the revaluation method under Financial Reporting Standard 102 section 18. Any changes in the valuation have been recognised in equity in the revaluation reserve during the year.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery over 5 years
Fixtures & Fittings over 5 years
Computer Equipment over 3 years
2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 50,009
Additions 140,302
As at 31 August 2025 190,311
Net Book Value
As at 31 August 2025 190,311
As at 1 September 2024 50,009
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 15,489 111 1,157 16,757
Additions 5,089 1,757 761 7,607
As at 31 August 2025 20,578 1,868 1,918 24,364
Depreciation
As at 1 September 2024 5,905 54 1,049 7,008
Provided during the period 2,929 361 287 3,577
As at 31 August 2025 8,834 415 1,336 10,585
Net Book Value
As at 31 August 2025 11,744 1,453 582 13,779
As at 1 September 2024 9,584 57 108 9,749
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 3,374
Other debtors 1,355 1,573
1,355 4,947
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 39 251
Other creditors 465 3,111
Taxation and social security 36,782 48,322
37,286 51,684
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 September 2024 - 23,762
Profit for year - 119,888
Surplus on revaluation 54,369 -
Other comprehensive income for the year 54,369 -
Total comprehensive income for the year 54,369 119,888
Dividends paid - (28,400)
As at 31 August 2025 54,369 115,250
10. Related Party Transactions
Included within other creditors is the amount of £804 (2024: 1,792) owed to the director by the company. This amount is undated, unsecured, interest free and repayable upon demand.
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Sergio Jimenez Domenech by virtue of his ownership of 100% of the issued share capital in the company.
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