SDP Autos Limited 31/12/2025 iXBRL

Company registration number: 07273801

SDP Autos Limited

Unaudited filleted financial statements

31 December 2025

SDP Autos Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

SDP Autos Limited

Directors and other information


	Directors	Mr S Phillips


	Company number	07273801


	Registered office	Hare Street
		Buntingford
		Hertfordshire
		SG9 0EA


	Accountant	Hicks and Company
		Chartered Accountants
		First Floor
		99 Bancroft
		Hitchin
		Hertfordshire
		SG5 1NQ

SDP Autos Limited

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of SDP Autos Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of SDP Autos Limited for the year ended 31 December 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of SDP Autos Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of SDP Autos Limited and state those matters that we have agreed to state to the board of directors of SDP Autos Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than SDP Autos Limited and its board of directors as a body for my work or for this report.

It is your duty to ensure that SDP Autos Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SDP Autos Limited. You consider that SDP Autos Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of SDP Autos Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

First Floor

99 Bancroft

Hitchin

Hertfordshire

SG5 1NQ

14 September 2026

SDP Autos Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Investments	5	145,871		145,871
		_______		_______
			145,871		145,871

Current assets
Debtors	6	60,229		60,229
		_______		_______
		60,229		60,229
Creditors: amounts falling due
within one year	7	( 1,842)		( 1,842)
		_______		_______
Net current assets			58,387		58,387
			_______		_______
Total assets less current liabilities			204,258		204,258

			_______		_______
Net assets			204,258		204,258
			_______		_______

Capital and reserves
Called up share capital			1,031		1,031
Share premium account			199,794		199,794
Profit and loss account			3,433		3,433
			_______		_______
Shareholders funds			204,258		204,258
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 September 2026 , and are signed on behalf of the board by:

Mr S Phillips

Director

Company registration number: 07273801

SDP Autos Limited

Statement of changes in equity

Year ended 31 December 2025

	Called up share capital	Share premium account	Profit and loss account	Total
	£	£	£	£


At 1 January 2024	1,031	199,794	3,433	204,258

Profit for the year			-	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	-

	_______	_______	_______	_______
At 31 December 2024 and 1 January 2025	1,031	199,794	3,433	204,258

Profit for the year			-	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	-	-

	_______	_______	_______	_______
At 31 December 2025	1,031	199,794	3,433	204,258
	_______	_______	_______	_______

SDP Autos Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in . The address of the registered office is M J Warner, Hare Street, Buntingford, Hertfordshire, SG9 0EA.

2. Statement of compliance

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

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 January 2025 and 31 December 2025	145,871	145,871
	_______	_______
Impairment
At 1 January 2025 and 31 December 2025	-	-
	_______	_______
Carrying amount
At 31 December 2025	145,871	145,871
	_______	_______
At 31 December 2024	145,871	145,871
	_______	_______

6. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	60,229	60,229
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	1,842	1,842
	_______	_______