SBC Residential Care Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05567333

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	4	317,494		317,494
Debtors	5	752		687
Cash at bank and in hand		6,499		15,988

		324,745		334,169
Creditors: Amounts Falling Due Within One Year	6	(333,999 )		(332,907 )

NET CURRENT ASSETS (LIABILITIES)			(9,254 )		1,262

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,254 )		1,262

NET (LIABILITIES)/ASSETS			(9,254 )		1,262

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			(9,256 )		1,260

SHAREHOLDERS' FUNDS			(9,254)		1,262

Page 1

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SBC Residential Care Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Susan Coupland

Director

31 October 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

SBC Residential Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05567333 . The registered office is 5 Ribblesdale Place, Preston, Lancashire, PR1 8BZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Freehold property is not depreciated

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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SBC Residential Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Stocks

	2025	2024
	£	£
Stock	317,494	317,494

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	752	687

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,050	11,050
Other creditors	322,949	321,857

	333,999	332,907

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Directors Advances, Credits and Guarantees

Included within other creditors are the following loans from directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mrs Susan Coupland	160,172	(14 )	500	-	160,658
Mr Robert Coupland	160,172	(14 )	500	-	160,658

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