S&B Transport Limited

S&B Transport Limited Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of S&B Transport Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S&B Transport Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of S&B Transport Limited , as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of S&B Transport Limited and state those matters that we have agreed to state to the Board of Directors of S&B Transport Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S&B Transport Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that S&B Transport Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of S&B Transport Limited . You consider that S&B Transport Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of S&B Transport Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham Hull East Yorkshire HU16 4LU 16 December 2025 1

S&B Transport Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of S&B Transport Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S&B Transport Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of S&B Transport Limited , as a body, in accordance with the terms of our engagement letter dated 16 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of S&B Transport Limited and state those matters that we have agreed to state to the Board of Directors of S&B Transport Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S&B Transport Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that S&B Transport Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of S&B Transport Limited . You consider that S&B Transport Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of S&B Transport Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 March 2025.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
16 December 2025

S&B Transport Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	568,359	1,059,905
		568,359	1,059,905
Current assets
Debtors		361,449	428,210
Cash at bank and in hand		307,485	55,400
		668,934	483,610
Creditors: amount falling due within one year		(426,286)	(548,391)
Net current assets		242,648	(64,781)

Total assets less current liabilities		811,007	995,124
Creditors: amount falling due after more than one year		(94,826)	(247,240)
Provisions for liabilities		(118,090)	(178,893)
Net assets		598,091	568,991

Capital and reserves
Called up share capital	4	4,819	4,819
Revaluation Reserves		-	148,528
Profit and loss account		593,272	415,644
Shareholders' funds		598,091	568,991

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

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 16 December 2025 and were signed by:

-------------------------------
Stephen Youngman
Director

S&B Transport Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

S&B Transport Limited is a private company, limited by shares, registered in England and Wales, registration number 03773639, registration address Eclipse House, Clay Street, Hull, East Yorkshire, HU8 8HA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Straight Line
Plant and Machinery	20% Straight Line
Motor Vehicles	12% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	33% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 11 (2024 : 12).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 April 2024	460,000	31,894	684,977	110,367	501	1,287,739
Additions	-	-	77,499	16,000	-	93,499
Disposals	(460,000)	-	(85,335)	-	-	(545,335)
At 31 March 2025	-	31,894	677,141	126,367	501	835,903
Depreciation
At 01 April 2024	-	5,668	189,249	32,586	331	227,834
Charge for year	-	6,379	55,281	10,897	165	72,722
On disposals	-	-	(33,012)	-	-	(33,012)
At 31 March 2025	-	12,047	211,518	43,483	496	267,544
Net book values
Closing balance as at 31 March 2025	-	19,847	465,623	82,884	5	568,359
Opening balance as at 01 April 2024	460,000	26,226	495,728	77,781	170	1,059,905

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
4,819 Class A shares of £1.00 each	4,819		4,819
	4,819		4,819

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
The Eclipse Transport Group Limited	(335,171)	(630,905)	38,182	(58,368)
SEY Transport Limited	(409,132)	(354,557)	(137,957)	(163,858)
SEY Group Limited	-	-	-	100,000
Eclipse Transport Group Limited	-	-	117,483	17,483

During the year S&B Transport has provided and received haulage services to and from The Eclipse Transport Group Limited
SEY Transport Limited has proivided haulage services to S&B Transport Limited.
S&B Transport Limited provided an interest free loan to SEY Group Limted
S&B Tranport Limited has provided Eclipse Transport Group Limited with an interest free loan.

Controlling Parties

The company's immediate parent undertaking is Eclipse Transport Group Limited.

The ultimate parent undertaking is Eclipse Transport Group Limited (incorporated in England & wales). Its registered office is Eclipse House, Clay Street, Chamberlain Road, Hull, HU8 8HD.

Copies of the group accounts may be obtained from the company's registered office.


Registered Number: 03773639
England and Wales
S&B TRANSPORT LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025