REGISTERED NUMBER: 05871110 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2026

FOR

SDM INSIGHT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S D Metcalfe

SECRETARY:

C M Metcalfe

REGISTERED OFFICE:

8a Coldwell Close

Kings Stanley

Stonehouse

Gloucestershire

GL10 3QN

REGISTERED NUMBER:

05871110 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Tangible assets

4

523

906

CURRENT ASSETS

Debtors

5

1,730

2,343

Cash at bank

8,718

37,553

10,448

39,896

CREDITORS

Amounts falling due within one year

6

5,246

17,806

NET CURRENT ASSETS

5,202

22,090

TOTAL ASSETS LESS CURRENT LIABILITIES

5,725

22,996

PROVISIONS FOR LIABILITIES

99

227

NET ASSETS

5,626

22,769

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,526

22,669

SHAREHOLDERS' FUNDS

5,626

22,769

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 November 2026 and were signed by:

S D Metcalfe - Director

1.	STATUTORY INFORMATION

SDM Insight Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

There are no material uncertainties that may cast significant doubt about the company's ability to continue as a going concern.

Turnover

Turnover represents net invoiced sales of services, excluding VAT. Revenue from consulting is recognised when the service has been provided and all obligations to the customers have been fulfilled unless management has doubts as to the recoverability of fees.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 August 2025

3,497

8,868

12,365

Disposals

(941

)

(5,717

)

(6,658

)

At 31 July 2026

2,556

3,151

5,707

DEPRECIATION

At 1 August 2025

3,439

8,020

11,459

Charge for year

16

240

256

Eliminated on disposal

(935

)

(5,596

)

(6,531

)

At 31 July 2026

2,520

2,664

5,184

NET BOOK VALUE

At 31 July 2026

36

487

523

At 31 July 2025

58

848

906

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

5

Prepayments and accrued income

1,730

2,338

1,730

2,343

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

480

Corporation Tax

720

11,276

Social security and other taxes

95

95

VAT

1,472

3,434

Directors' loan accounts

385

73

Accrued expenses

2,574

2,448

5,246

17,806

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2026 and 31 July 2025:

2026

2025

£

£

S D Metcalfe

Balance outstanding at start of year

(73

)

559

Amounts advanced

-

480

Amounts repaid

(312

)

(1,112

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(385

)

(73

)

No interest is being charged on the loan and there are no set repayment terms.