REGISTERED NUMBER: 12921255 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Seb-Services Cleaning Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

36,683

48,212

Investments

5

52,309

52,309

88,992

100,521

Current assets

Stocks

3,500

2,000

Debtors

6

43,018

30,917

Cash at bank

59,109

52,993

105,627

85,910

Creditors

Amounts falling due within one year

7

90,398

88,648

Net current assets/(liabilities)

15,229

(2,738

)

Total assets less current liabilities

104,221

97,783

Creditors

Amounts falling due after more than one year

8

(15,681

)

(32,090

)

Provisions for liabilities

(7,649

)

(10,921

)

Net assets

80,891

54,772

Capital and reserves

Called up share capital

10

1

1

Retained earnings

80,890

54,771

Shareholders' funds

80,891

54,772

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 13 October 2025 and were signed on its behalf by:

S Starzewski - Director

1.	Statutory information

Seb-Services Cleaning Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12921255

Registered office:

85 Church Road

Hove

BN3 2BB

The presentation currency of the financial statements is the Pound Sterling (£) and rounding is to the nearest (£).

The financial statements are not entirely comparable as the previous period was 10 months from 1 November 2023 to 31 August 2024 . The accounting date was changed to align with the subsidiary company year end.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - 1 ).

4.	Tangible assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 September 2024

5,515

84,500

90,015

Additions

571

-

571

At 31 August 2025

6,086

84,500

90,586

Depreciation

At 1 September 2024

3,459

38,344

41,803

Charge for year

561

11,539

12,100

At 31 August 2025

4,020

49,883

53,903

Net book value

At 31 August 2025

2,066

34,617

36,683

At 31 August 2024

2,056

46,156

48,212

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 September 2024

and 31 August 2025

52,309

Net book value

At 31 August 2025

52,309

At 31 August 2024

52,309

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

12,458

6,972

Amounts owed by group undertakings

19,697

19,697

Other debtors

10,863

4,248

43,018

30,917

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

4,916

8,070

Hire purchase contracts

11,493

10,571

Taxation and social security

20,754

11,931

Other creditors

53,235

58,076

90,398

88,648

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

4,916

Hire purchase contracts

15,681

27,174

15,681

32,090

9.	Secured debts

Creditors include secured debts amounting to £32,090 (2024: £50,731). These debts are secured against the specific assets against which the loans were made and a personal guarantee by the director.

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary share of £1

1

1

1

11.	Related party disclosures

Within creditors is £50,088 (2024: £55,675) owed to a director.