SDR (Scotland) Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC561542

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,234,858		1,163,354

			1,234,858		1,163,354
CURRENT ASSETS
Stocks	5	135,423		3,547
Debtors	6	50,669		142,936
Cash at bank and in hand		459,892		49,161

		645,984		195,644
Creditors: Amounts Falling Due Within One Year	7	(952,679 )		(639,713 )

NET CURRENT ASSETS (LIABILITIES)			(306,695 )		(444,069 )

TOTAL ASSETS LESS CURRENT LIABILITIES			928,163		719,285

Creditors: Amounts Falling Due After More Than One Year	8		(277,926 )		(237,270 )

NET ASSETS			650,237		482,015

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			650,235		482,013

SHAREHOLDERS' FUNDS			650,237		482,015

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SDR (Scotland) Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr D Rose Director	Mr S Rose Director
25/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SDR (Scotland) Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC561542 . The registered office is Ecclesgreig Holiday Park , Eastbowstrips, St Cyrus, Aberdeenshire, DD10 0DE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Leasehold	0%
Plant & Machinery	10% & 25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

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SDR (Scotland) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£	£
Cost
As at 1 March 2025	720,945	18,258	577,139	51,775	1,368,117
Additions	23,444	-	98,027	69,056	190,527
Disposals	-	-	(53,824 )	(36,000 )	(89,824 )

As at 28 February 2026	744,389	18,258	621,342	84,831	1,468,820

Depreciation
As at 1 March 2025	-	-	170,982	33,781	204,763
Provided during the period	-	-	47,923	13,156	61,079
Disposals	-	-	(10,119 )	(21,761 )	(31,880 )

As at 28 February 2026	-	-	208,786	25,176	233,962

Net Book Value
As at 28 February 2026	744,389	18,258	412,556	59,655	1,234,858

As at 1 March 2025	720,945	18,258	406,157	17,994	1,163,354

5. Stocks

	2026	2025
	£	£
Stock	135,423	3,547

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	46,699	127,818
Other debtors	3,970	15,118

	50,669	142,936

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	6,177	16,764
Trade creditors	322,289	49,489
Bank loans and overdrafts	20,449	39,669
Other creditors	589,156	533,715
Taxation and social security	14,608	76

	952,679	639,713

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SDR (Scotland) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	40,473	-
Bank loans	237,453	237,270

	277,926	237,270

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,177	16,764
Later than one year and not later than five years	40,473	-

	46,650	16,764

	46,650	16,764

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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