SDC LDN Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 15180575

SDC LDN LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDED

31 March 2026

SDC LDN LTD

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		2,381		1,861

CURRENT ASSETS

Debtors	6	70,713	–
Cash at bank and in hand		35,795	55,473
		---------	--------
		106,508	55,473

CREDITORS: amounts falling due within one year	7	( 16,225)		( 12,422)
		---------		--------
NET CURRENT ASSETS			90,283		43,051
			--------		--------
TOTAL ASSETS LESS CURRENT LIABILITIES			92,664		44,912
			--------		--------
NET ASSETS			92,664		44,912
			--------		--------

CAPITAL AND RESERVES

Called up share capital	1	1
Profit and loss account	92,663	44,911
	--------	--------
SHAREHOLDERS FUNDS	92,664	44,912
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

SDC LDN LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 11 June 2026 , and are signed on behalf of the board by:

S De Crescentiis
Director

Company registration number: 15180575

SDC LDN LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 128 City Road, London, EC1V 2NX.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax.

Income tax

Deferred Taxation is provided using the liability method on all timing differences that have originated but not reversed at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently state at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	5 years

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss. Derivative financial instruments are initially recorded at transaction price and thereafter at fair value with changes recognised in profit and loss. The company holds the following financial assets and liabilities: Cash, Short-term trade and other debtors, and creditors. Cash in the balance sheet comprises cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account before operating profit.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. TANGIBLE ASSETS

	Equipment
	£
Cost
At 1 April 2025	2,326
Additions	1,115
	-------
At 31 March 2026	3,441
	-------
Depreciation
At 1 April 2025	465
Charge for the year	595
	-------
At 31 March 2026	1,060
	-------
Carrying amount
At 31 March 2026	2,381
	-------
At 31 March 2025	1,861
	-------

6. DEBTORS

	2026	2025
	£	£
Other debtors	70,713	–
	--------	----

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	14,645	10,267
Other creditors	1,580	2,155
	--------	--------
	16,225	12,422
	--------	--------