Company registration number 11678926 (England and Wales)
SDT AFFORDABLE PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SDT AFFORDABLE PROPERTIES LIMITED
COMPANY INFORMATION
Directors
Mr D L Freili
Mr S L Freili
Company number
11678926
Registered office
Unit 20 Aberaman Industrial Estate
Aberaman
Aberdare
United Kingdom
CF44 6DA
Accountants
Xeinadin South Wales & West Limited
Suite 2d Building 1
Eastern Business Park
St Mellons
Cardiff
CF3 5EA
SDT AFFORDABLE PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
SDT AFFORDABLE PROPERTIES LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Current assets
Debtors
3
25,397
40,242
Cash at bank and in hand
8,342
23
33,739
40,265
Creditors: amounts falling due within one year
4
(8,587)
(7,763)
Net current assets
25,152
32,502
Creditors: amounts falling due after more than one year
5
(21,565)
(27,120)
Net assets
3,587
5,382
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
3,585
5,380
Total equity
3,587
5,382

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 5 August 2026 and are signed on its behalf by:
Mr D L Freili
Director
Company registration number 11678926 (England and Wales)
SDT AFFORDABLE PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

SDT Affordable Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 20 Aberaman Industrial Estate, Aberaman, Aberdare, United Kingdom, CF44 6DA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Prior period error

During the reporting period, the directors identified a misstatement of the called up share capital in previous years' accounts. The comparative period information has been restated in the current year's financial statements accordingly.

The impact of the prior year adjustment on the comparative information is that net assets were overstated by £98.

1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

SDT AFFORDABLE PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
25,397
40,242
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,750
5,750
Corporation tax
1,287
1,262
Accruals and deferred income
1,550
751
8,587
7,763
5
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
21,565
27,120
6
Prior period adjustment
Reconciliation of changes in equity
1 December
30 November
2023
2024
£
£
Adjustments to prior year
Correction to issued share capital
-
(98)
Equity as previously reported
8,294
5,480
Equity as adjusted
8,294
5,382
Analysis of the effect upon equity
Share capital
-
(98)
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