Registration number: 15660549

Salboy Construction Management Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 5

Salboy Construction Management Limited

(Registration number: 15660549)
Balance Sheet as at 31 March 2025

	Note	2025 £
Fixed assets
Tangible assets	4	384
Current assets
Debtors	5	1,106,380
Cash at bank and in hand		1,966
		1,108,346
Creditors: Amounts falling due within one year	6	(1,193,770)
Net current liabilities		(85,424)
Total assets less current liabilities		(85,040)
Provisions for liabilities		(96)
Net liabilities		(85,136)
Capital and reserves
Called up share capital		100
Retained earnings		(85,236)
Shareholders' deficit		(85,136)

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 30 September 2025 and signed on its behalf by:
 

......................................... Mr A P Cavanagh Director

Salboy Construction Management Limited

Notes to the Financial Statements for the Period from 19 April 2024 to 31 March 2025

1	General information

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

The address of its registered office is:
Unit 2 Block C
14 Hulme Street
Salford
Greater Manchester
M5 4ZG
England

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.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Disclosure of long or short period

These accounts are for the period 19 April 2024 to 31 March 2025 which is a short period. The reason for the change is that the directors considered that a year end date of 31 March 2025 would allow the financial statements of the group to provide more useful information.

Going concern

The financial statements have been prepared on a going concern basis. The company meets its day to day working capital requirements through funds provided by the parent company. The directors consider that these facilities will continue to be made available to the company. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments which would result if the going concern basis were not appropriate.

Audit report
The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 30 September 2025 was Mr Damian Wayne Riley FCCA, who signed for and on behalf of Alextra Audit Limited.

Salboy Construction Management Limited

Notes to the Financial Statements for the Period from 19 April 2024 to 31 March 2025

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

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 and deferred 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 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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
Computer Equipment	33% straight line

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 3.

Salboy Construction Management Limited

Notes to the Financial Statements for the Period from 19 April 2024 to 31 March 2025

4	Tangible assets

	Computer Equipment £	Total £
Cost or valuation
Additions	423	423
At 31 March 2025	423	423
Depreciation
Charge for the period	39	39
At 31 March 2025	39	39
Carrying amount
At 31 March 2025	384	384

5

Debtors

	2025 £
Trade debtors	134,167
Prepayments and accrued income	832,433
Other debtors	139,780
	1,106,380

6

Creditors

Creditors: amounts falling due within one year

		2025 £
Due within one year
Trade creditors		32,841
Amounts owed to group undertakings		985,689
Accruals		175,240
		1,193,770

Salboy Construction Management Limited

Notes to the Financial Statements for the Period from 19 April 2024 to 31 March 2025

7	Parent and ultimate parent undertaking

The parent and ultimate parent company is Salboy Limited, a company incorporated in England and Wales, company number 09123542, registered office Unit 2 Block C, 14 Hulme Street, Salford, Greater Manchester, England, M5 4ZG.

These financial statements are consolidated within the group financial statements of Salboy Limited. Copies of the consolidated financial statements are available on request from Unit 2 Block C, 14 Hulme Street, Salford, Greater Manchester, England, M5 4ZG.

The shareholders of Salboy Limited are considered to be the controlling party.

The company has taken advantage of the exemption from disclosure of intra group transactions in accordance with FRS102 paragraph 33.1A.

The parent of the largest group in which these financial statements are consolidated is Salboy Limited, incorporated in United Kingdom.