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Registered Number: 09871206
England and Wales

 

 

 


Filleted Accounts

for the year ended 30 November 2023

for

S B M HOLDINGS LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 20,930    21,056 
20,930    21,056 
Current assets      
Debtors 4 5,000    5,000 
Cash at bank and in hand 7,579    9,839 
12,579    14,839 
Creditors: amount falling due within one year 5 (1,555)   (1,504)
Net current assets 11,024    13,335 
 
Total assets less current liabilities 31,954    34,391 
Creditors: amount falling due after more than one year 6 (19,894)   (20,816)
Provisions for liabilities 7 (675)   (675)
Net assets 11,385    12,900 
 

Capital and reserves
     
Called up share capital 8 1    1 
Profit and loss account 11,384    12,899 
Shareholders' funds 11,385    12,900 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 29 November 2024 and were signed by:


-------------------------------
Scott Morgan
Director
1
General Information
S B M Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 09871206, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Computer Equipment   Total
  £   £   £
At 01 December 2022 20,550    1,600    22,150 
Additions    
Disposals    
At 30 November 2023 20,550    1,600    22,150 
Depreciation
At 01 December 2022   1,094    1,094 
Charge for year   126    126 
On disposals    
At 30 November 2023   1,220    1,220 
Net book values
Closing balance as at 30 November 2023 20,550    380    20,930 
Opening balance as at 01 December 2022 20,550    506    21,056 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Other Debtors 5,000    5,000 
5,000    5,000 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 500   
Corporation Tax 413    413 
Accrued Expenses 642    642 
Directors' Current Accounts   449 
1,555    1,504 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 19,894    20,816 
19,894    20,816 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 675    675 
675    675 

8.

Share Capital

Authorised
1 Ordinary share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary share of £1.00 each  
 

2