Registration number: 13948707

SB Capital and Investments Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

SB Capital and Investments Limited

Company Information

Directors

J R T Brent Mrs E M Brent

Company secretary

Mrs E M Brent

Registered office

1 - 3 Chester Road Neston Cheshire England CH64 9PA

Accountants

Phillip Bates & Co Limited 1 - 3 Chester Road Neston Cheshire CH64 9PA

SB Capital and Investments Limited

(Registration number: 13948707)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	3,760	-
Tangible assets	5	333	565
Other financial assets	6	46,787	-
		50,880	565
Current assets
Cash at bank and in hand		20,508	47,837
Creditors: Amounts falling due within one year	7	(13,464)	(12,722)
Net current assets		7,044	35,115
Net assets		57,924	35,680
Capital and reserves
Called up share capital	8	100	100
Retained earnings		57,824	35,580
Shareholders' funds		57,924	35,680

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 July 2025 and signed on its behalf by:
 

......................................... J R T Brent Director

SB Capital and Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1 - 3 Chester Road
Neston
Cheshire
CH64 9PA
England

These financial statements were authorised for issue by the Board on 12 July 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

SB Capital and Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% reducing balance basis

Intangible assets

The value of Cryptocurrency is revalued at the year end and shown at a fair market price on this date.

Investments

The value of Investments are revalued at the year end and shown at a fair market price on this date.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

SB Capital and Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
Additions	5,100	5,100
Revaluations	(1,340)	(1,340)
At 31 March 2025	3,760	3,760
Carrying amount
At 31 March 2025	3,760	3,760

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
Additions	932	932
At 31 March 2025	932	932
Depreciation
At 1 April 2024	367	367
Charge for the year	232	232
At 31 March 2025	599	599
Carrying amount
At 31 March 2025	333	333
At 31 March 2024	565	565

SB Capital and Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
Additions	48,000	48,000
At 31 March 2025	48,000	48,000
Impairment
Reduction in value	1,213	1,213
At 31 March 2025	1,213	1,213
Carrying amount
At 31 March 2025	46,787	46,787

SB Capital and Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	10,257	10,122
Accruals and deferred income	1,440	1,200
Other creditors	1,767	1,400
	13,464	12,722

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100