Silverfin false false 31/03/2026 01/04/2025 31/03/2026 Mr S D Brown 21/11/2022 14 August 2026 The principal activity of the company during the financial year was a holding company with a controlling interest in its subsidiary. 14497299 2026-03-31 14497299 bus:Director1 2026-03-31 14497299 2025-03-31 14497299 core:CurrentFinancialInstruments 2026-03-31 14497299 core:CurrentFinancialInstruments 2025-03-31 14497299 core:ShareCapital 2026-03-31 14497299 core:ShareCapital 2025-03-31 14497299 core:RetainedEarningsAccumulatedLosses 2026-03-31 14497299 core:RetainedEarningsAccumulatedLosses 2025-03-31 14497299 core:CostValuation 2025-03-31 14497299 core:CostValuation 2026-03-31 14497299 2025-04-01 2026-03-31 14497299 bus:FilletedAccounts 2025-04-01 2026-03-31 14497299 bus:SmallEntities 2025-04-01 2026-03-31 14497299 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 14497299 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14497299 bus:Director1 2025-04-01 2026-03-31 14497299 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Company No: 14497299 (England and Wales)

# SDB70 LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

SDB70 LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

SDB70 LIMITED

## BALANCE SHEET

As at 31 March 2026
SDB70 LIMITED

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 16 |  | 16
|  | 16 |  | 16
Current assets |  |  |  |
Cash at bank and in hand |  | 3,068,873 |  | 3,001,779
|  | 3,068,873 |  | 3,001,779
Creditors: amounts falling due within one year | 4 | ( 22,076) |  | ( 25,038)
Net current assets |  | 3,046,797 |  | 2,976,741
Total assets less current liabilities |  | 3,046,813 |  | 2,976,757
Net assets |  | 3,046,813 |  | 2,976,757
Capital and reserves |  |  |  |
Called-up share capital |  | 16 |  | 16
Profit and loss account |  | 3,046,797 |  | 2,976,741
Total shareholders' funds |  | 3,046,813 |  | 2,976,757

For the financial 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 financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of SDB70 Limited (registered number: 14497299) were approved and authorised for issue by the Director on 14 August 2026. They were signed on its behalf by:

Mr S D Brown Director |

SDB70 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
SDB70 LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

SDB70 Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Fixed asset investments

Investments in subsidiaries

| 2026
| £
Cost |
At 01 April 2025 | 16
At 31 March 2026 | 16
Carrying value at 31 March 2026 | 16
Carrying value at 31 March 2025 | 16

#### 4. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Taxation and social security | 19,718 |  | 23,238
Other creditors | 2,358 |  | 1,800
| 22,076 |  | 25,038