S D K (Environmental) Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

S D K (Environmental) Limited

Balance Sheet

31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	158,598	153,024
Current assets
Stocks		62,000	48,081
Debtors	5	159,467	167,187
Cash at bank and in hand		112,160	94,435
		333,627	309,703
Creditors: Amounts falling due within one year	6	(140,621)	(149,860)
Net current assets		193,006	159,843
Total assets less current liabilities		351,604	312,867
Creditors: Amounts falling due after more than one year	6	(28,329)	(5,834)
Provisions for liabilities		(22,818)	(16,720)
Net assets		300,457	290,313
Capital and reserves
Called up share capital	8	1,000	1,000
Profit and loss account		299,457	289,313
Shareholders' funds		300,457	290,313

S D K (Environmental) Limited

Balance Sheet

31 October 2025

For the financial year ending 31 October 2025 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 30 July 2026
 

......................................... D J A Nairn Director

Company Registration Number: 03988788

S D K (Environmental) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sigma House
Oak View Close
Edginswell Park
Torquay
Devon
TQ2 7FF

The principal place of business is:
9 Business Village
Wexham Road
Slough
Berkshire
SL2 5HF

These financial statements were authorised for issue by the director on 30 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 Section 1A, and the Companies Act 2006. There are no material departures from FRS102.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that, as disclosed in the accounting policies, certain items are shown at fair value.

The functional and presentational currency is pounds sterling.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities, and is shown net of value added tax.

S D K (Environmental) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

Tax

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised on all timing differences at the balance sheet date unless indicated below. Timing differences are differences between taxable profits and the results as stated in the profit and loss account and other comprehensive income. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold property	Over 10 years
Office equipment	25% reducing balance
Motor vehicles	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as an employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

S D K (Environmental) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

Financial instruments

Classification
The company holds the following financial instruments:

• Short term trade and other debtors and creditors;
• Hire purchase liabilities;
• Bank loans; and
• Cash and bank balances.

All financial instruments are classified as basic.

 Recognition and measurement
The company has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Except for bank loans, such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

Bank loans are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method.

 

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 18 (2024 - 24).

S D K (Environmental) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

4	Tangible assets

	Land and buildings £	Office equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	188,146	24,163	265,010	477,319
Additions	-	-	73,168	73,168
Disposals	-	-	(127,759)	(127,759)
At 31 October 2025	188,146	24,163	210,419	422,728
Depreciation
At 1 November 2024	102,002	14,080	208,213	324,295
Charge for the year	18,817	2,521	27,903	49,241
Eliminated on disposal	-	-	(109,406)	(109,406)
At 31 October 2025	120,819	16,601	126,710	264,130
Carrying amount
At 31 October 2025	67,327	7,562	83,709	158,598
At 31 October 2024	86,144	10,083	56,797	153,024

Included within the net book value of land and buildings above is £67,326 (2024 - £86,143) in respect of short leasehold land and buildings.
 

5

Debtors

	2025 £	2024 £
Trade debtors	10,396	54,043
Prepayments	149,071	112,804
Other debtors	-	340
	159,467	167,187

S D K (Environmental) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	7	20,449	10,000
Trade creditors		3,683	16,521
Taxation and social security		76,193	90,342
Accruals and deferred income		3,250	3,250
Other creditors		37,046	29,747
		140,621	149,860

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	7	28,329	5,834

7	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	5,833	10,000
Hire purchase contracts	14,616	-
	20,449	10,000

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	5,834
Hire purchase contracts	28,329	-
	28,329	5,834

S D K (Environmental) Limited

Notes to the Unaudited Financial Statements

Year Ended 31 October 2025

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1,000	1,000	1,000	1,000

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £231,500 (2024 - £312,500).

10	Related party transactions

Transactions with the director

2025	At 1 November 2024 £	Repayments by director £	At 31 October 2025 £
D J A Nairn
Loan repayable on demand with interest at the official rate.	340	(340)	-

2024	At 1 November 2023 £	Advances to director £	Repayments by director £	At 31 October 2024 £
D J A Nairn
Loan repayable on demand with interest at the official rate.	650	340	(650)	340

Summary of transactions with all entities with joint control or significant interest

S D K Environmental (Cyprus) Limited
During the year the company paid management charges of £172,951 (2024 - £111,892) for services rendered and costs recharged.