Company registration number 15139098 (England and Wales)
SBPROPERTIES AND MANAGEMENT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
SBPROPERTIES AND MANAGEMENT LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
SBPROPERTIES AND MANAGEMENT LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investment property
3
91,823
91,823
Current assets
Cash at bank and in hand
30,813
1,954
Creditors: amounts falling due within one year
4
(58,842)
(44,804)
Net current liabilities
(28,029)
(42,850)
Total assets less current liabilities
63,794
48,973
Creditors: amounts falling due after more than one year
5
(80,349)
(64,237)
Net liabilities
(16,555)
(15,264)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(16,556)
(15,265)
Total equity
(16,555)
(15,264)

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 25 December 2025
S Brady
Director
Company registration number 15139098 (England and Wales)
SBPROPERTIES AND MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

SBProperties And Management Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suites C,D,E, & F, 14th Floor The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
SBPROPERTIES AND MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
3
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
91,823
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
3,902
Other creditors
58,842
40,902
58,842
44,804
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
80,349
64,237
2025-09-30 2024-10-01 false false false 25 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity S Brady 15139098 2024-10-01 2025-09-30 15139098 2025-09-30 15139098 2024-09-30 15139098 core:CurrentFinancialInstruments 2025-09-30 15139098 core:CurrentFinancialInstruments 2024-09-30 15139098 core:Non-currentFinancialInstruments 2025-09-30 15139098 core:Non-currentFinancialInstruments 2024-09-30 15139098 core:ShareCapital 2025-09-30 15139098 core:ShareCapital 2024-09-30 15139098 core:RetainedEarningsAccumulatedLosses 2025-09-30 15139098 core:RetainedEarningsAccumulatedLosses 2024-09-30 15139098 bus:Director1 2024-10-01 2025-09-30 15139098 2023-09-14 2024-09-30 15139098 2024-09-30 15139098 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15139098 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 15139098 bus:FRS102 2024-10-01 2025-09-30 15139098 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15139098 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP