In this paper, we study the algebraic structure of $(\sigma,\delta)$-polycyclic codes, defined as submodules in the quotient module $S/Sf$, where $S=R[x,\sigma,\delta]$ is the Ore extension ring, $f\in S$, and $R$ is a finite but not necessarily commutative ring. We establish that the Euclidean duals of $(\sigma,\delta)$-polycyclic codes are $(\sigma,\delta)$-sequential codes. By using $(\sigma,\delta)$-Pseudo Linear Transformation, we define the annihilator dual of $(\sigma,\delta)$-polycyclic codes. Then, we demonstrate that the annihilator duals of $(\sigma,\delta)$-polycyclic codes maintain their $(\sigma,\delta)$-polycyclic nature. Furthermore, we classify when two $(\sigma,\delta)$-polycyclic codes are Hamming isometrical equivalent. By employing Wedderburn polynomials, we introduce simple-root $(\sigma,\delta)$-polycyclic codes. Subsequently, we define the $(\sigma, \delta)$-Mattson-Solomon transform for this class of codes and we address the problem of decomposing these codes by using the properties of Wedderburn polynomials.
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