22SDA Limited - Filleted accounts

Registered number

13639783

22SDA Limited

Filleted Accounts

30 September 2025

22SDA Limited
Registered number:		13639783
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		1,107,089			1,107,089

Current assets
Debtors	4	5,581			3,275
Cash at bank and in hand		673			2,567
		6,254			5,842

Creditors: amounts falling due within one year	5	(451,855)			(457,009)

Net current liabilities			(445,601)			(451,167)

Total assets less current liabilities			661,488			655,922

Creditors: amounts falling due after more than one year	6		(681,000)			(681,000)



Net liabilities			(19,512)			(25,078)

Capital and reserves
Called up share capital			2			2
Profit and loss account			(19,514)			(25,080)

Shareholders' funds			(19,512)			(25,078)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Naveen Bhandari
Director
Approved by the board on 23 June 2026

22SDA Limited
Notes to the Accounts
for the year ended 30 September 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Going concern
	At 30 September 2025 the company had net current liabilities of £445,601 [2024: £451,167]. The directors of the company are confident that all payments and liabilities will be met as and when they arise. The directors are of the opinion that the financial statements should be drawn up on a going concern basis.

2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0

3	Investments
Other
investments
£
	Cost
	At 1 October 2024			1,107,089

	At 30 September 2025			1,107,089

	The directors are of the opinion that the fair value of the property at the balance sheet date is similar to the total cost to date so no revaluation adjustment is required.
4	Debtors	2025		2024
£			£

	Other debtors	5,581		3,275


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	5,240		5,000
	Other creditors	446,615		452,009
		451,855		457,009

6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	681,000		681,000

	In the prior year, the company took out an interest only loan with the original term of 22 years. Early repayment charges apply until 28 December 2025.




6	Controlling party

	The company is jointly owed by Mr Naveen Bhandari and Mrs Neeru Bhandari by virtue of their 100% shareholding in the issued share capital of the company.

7	Other information

	22SDA Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Boundary House
	Boston Road
	London
	W7 2QE