REGISTERED NUMBER: 05174957 (England and Wales)

S.B.E. Group Limited

Unaudited Financial Statements

for the Year Ended 31st December 2024

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

to

4

Directors:

Mrs S B Dun

J E Dun

Secretary:

Mrs S B Dun

Registered office:

Level 4 Dashwood House

69 Old Broad Street

London

EC2M 1QS

Registered number:

05174957 (England and Wales)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Investments

4

6,497

6,399

Current assets

Debtors

5

8,994

-

Cash at bank

1

26

8,995

26

Creditors

Amounts falling due within one year

6

25,695

16,077

Net current liabilities

(16,700

)

(16,051

)

Total assets less current liabilities

(10,203

)

(9,652

)

Capital and reserves

Called up share capital

2

2

Retained earnings

(10,205

)

(9,654

)

(10,203

)

(9,652

)

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26th September 2025 and were signed on its behalf by:

Mrs S B Dun - Director

1.	Statutory information

S.B.E. Group 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.

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.

Preparation of consolidated financial statements

The financial statements contain information about S.B.E. Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Going concern

The company is dormant and only holds shares in subsidiary companies.

3.	Employees and directors

The average number of employees during the year was NIL (2023 - NIL).

4.	Fixed asset investments

Shares in

group

companies

£

Cost

At 1st January 2024

6,399

Additions

98

At 31st December 2024

6,497

Net book value

At 31st December 2024

6,497

At 31st December 2023

6,399

5.

Debtors: amounts falling due within one year

2024

2023

£

£

Amounts owed by group undertakings

8,994

-

6.

Creditors: amounts falling due within one year

2024

2023

£

£

Amounts owed to group undertakings

16,806

-

Other creditors

8,889

16,077

25,695

16,077

7.	Related party disclosures

At 31st December 2024 a loan of £8,994 (2023 - £nil) was outstanding payable to the company by S.B.E. UK Limited, a subsidiary of S.B.E. Group Limited. This loan is unsecured, interest free and is repayable on demand.

At 31st December 2024 a loan of £16,806 (2023 - £nil) was outstanding payable by the company to S.B.E. France, a subsidiary of S.B.E. Group Limited. This loan is unsecured, interest free and is repayable on demand.