REGISTERED NUMBER: 13238829 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 31 July 2025

for

SLBH LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B Thwaites

A Trower

REGISTERED OFFICE:

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

REGISTERED NUMBER:

13238829 (England and Wales)

ACCOUNTANTS:

Plus Accounting

Chartered Accountants

Preston Park House

South Road

Brighton

East Sussex

BN1 6SB

FIXED ASSETS

Intangible assets

4

-

15,606

Tangible assets

5

-

27,818

-

43,424

CURRENT ASSETS

Stocks

-

4,216

Debtors

6

11,474

161

Cash at bank and in hand

12,393

1,207

23,867

5,584

CREDITORS

Amounts falling due within one year

7

-

(33,235

)

NET CURRENT ASSETS/(LIABILITIES)

23,867

(27,651

)

TOTAL ASSETS LESS CURRENT LIABILITIES

23,867

15,773

PROVISIONS FOR LIABILITIES

-

(5,526

)

NET ASSETS

23,867

10,247

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

23,865

10,245

SHAREHOLDERS' FUNDS

23,867

10,247

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

B Thwaites - Director

A Trower - Director

1.	STATUTORY INFORMATION

Slbh Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the fair value of consideration received or receivable net of VAT and trade discounts.

Revenue from the sale of food and beverages is recognised at the point of sale.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of twelve years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Short leasehold

-

in accordance with the property

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

straight line over 3 years

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

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statement has been prepared on a basis other than that of a going concern

Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

21,000

Disposals

(21,000

)

At 31 July 2025

-

AMORTISATION

At 1 April 2024

5,394

Amortisation for period

2,301

Elimin on disposal

(7,695

)

At 31 July 2025

-

NET BOOK VALUE

At 31 July 2025

-

At 31 March 2024

15,606

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

20,000

17,967

3,577

41,544

Disposals

(20,000

)

(17,967

)

(3,577

)

(41,544

)

At 31 July 2025

-

-

-

-

DEPRECIATION

At 1 April 2024

3,800

7,402

2,524

13,726

Charge for period

1,666

2,645

1,053

5,364

Eliminated on disposal

(5,466

)

(10,047

)

(3,577

)

(19,090

)

At 31 July 2025

-

-

-

-

NET BOOK VALUE

At 31 July 2025

-

-

-

-

At 31 March 2024

16,200

10,565

1,053

27,818

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

11,474

161

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

7,490

Other creditors

-

25,745

-

33,235

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1.00

2

2

9.

RESERVES

Retained

earnings

£

At 1 April 2024

10,245

Profit for the period

13,620

At 31 July 2025

23,865

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 July 2025 and the year ended 31 March 2024:

2025

2024

£

£

B Thwaites

Balance outstanding at start of period

-

-

Amounts advanced

36,335

-

Amounts repaid

(25,878

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

10,457

-