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

COMPANY REGISTRATION NUMBER: 16294766

SDC LDN PTY LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD ENDING

31 March 2026

SDC LDN PTY LIMITED

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026
Note	£	£

FIXED ASSETS

Tangible assets	5		309,867

CURRENT ASSETS

Cash at bank and in hand	3,744

CREDITORS: amounts falling due within one year	6	( 25,819)
		--------
NET CURRENT LIABILITIES			( 22,075)
			---------
TOTAL ASSETS LESS CURRENT LIABILITIES			287,792

CREDITORS: amounts falling due after more than one year	7	( 285,963)
		---------
NET ASSETS		1,829
		---------

CAPITAL AND RESERVES

Called up share capital		1
Profit and loss account		1,828
		-------
SHAREHOLDERS FUNDS		1,829
		-------

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 PTY LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 16 June 2026 , and are signed on behalf of the board by:

S De Crescentiis
Director

Company registration number: 16294766

SDC LDN PTY LIMITED

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 201, 5 Margerie Court Esker Place, London, E2 9FH, United Kingdom.

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:

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 .

5. TANGIBLE ASSETS

	Freehold property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 April 2025	–	–	–
Additions	308,489	1,712	310,201
	---------	-------	---------
At 31 March 2026	308,489	1,712	310,201
	---------	-------	---------
Depreciation
At 1 April 2025	–	–	–
Charge for the year	–	334	334
	---------	-------	---------
At 31 March 2026	–	334	334
	---------	-------	---------
Carrying amount
At 31 March 2026	308,489	1,378	309,867
	---------	-------	---------

6. CREDITORS: amounts falling due within one year

	2026
	£
Corporation tax	430
Other creditors	25,389
	--------
	25,819
	--------

7. CREDITORS: amounts falling due after more than one year

	2026
	£
Bank loans and overdrafts	215,250
Other creditors	70,713
	---------
	285,963
	---------