S & B Autos Limited Accounts






S & B Autos Limited

	Company No. 07584819
		Information for Filing with The Registrar
		31 March 2025

The Directors present their report and the accounts for the year ended 31 March 2025.

Principal activities
The principal activity of the company during the year under review was Maintenance and Repair Of Motor Vehicles.




Directors

The Directors who served at any time during the year were as follows:

R. Wicks
S.A. Williams








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

S.A. Williams
Director
17 December 2025

at	31 March 2025
Company No.		07584819	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	28,203	30,895


				28,203	30,895
Current assets

	Debtors		5	17,564	15,216

	Cash at bank and in hand			443,578	279,476
				461,142	294,692
Creditors: Amount falling due within one year			6	(188,740)	(146,837)
Net current assets				272,402	147,855
Total assets less current liabilities				300,605	178,750




Net assets				300,605	178,750

Capital and reserves
	Called up share capital			200	200



	Profit and loss account		8	300,405	178,550

Total equity				300,605	178,750



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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.

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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 17 December 2025 and signed on its behalf by:
S.A. Williams
Director
17 December 2025

for the year ended 31 March 2025

General information

S & B Autos Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07584819

Its registered office is:

Unit 11 Chaucer Industrial E

Dittons Road

Polegate

East Sussex

BN26 6JF

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	8	6

4	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 April 2024	80,641	1,754	37,571	119,966
		Additions	3,483	-	-	3,483



		At 31 March 2025	84,124	1,754	37,571	123,449
		Depreciation
		At 1 April 2024	56,343	1,676	31,052	89,071
		Charge for the year	5,556	16	603	6,175



		At 31 March 2025	61,899	1,692	31,655	95,246
		Net book values
		At 31 March 2025	22,225	62	5,916	28,203
		At 31 March 2024	24,298	78	6,519	30,895

5	Debtors
			2025	2024
			£	£
		Trade debtors	17,564	15,216







			17,564	15,216

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	3,374


		Trade creditors	42,823	38,956

		Taxes and social security	102,925	77,278
		Loans from directors	32	1,495
		Other creditors	42,960	25,735
		Accruals and deferred income	-	(1)
			188,740	146,837

Share Capital

200 ordinary shares of £1 each, issued and fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	92,950	90,400

			92,950	90,400

		Dividends by type:

		Equity dividends	92,950	90,400
			92,950	90,400