2024-12-01 2025-11-30 09321498 SBM Entertainment Ltd false 09321498 2024-12-01 2025-11-30 09321498 uk-bus:Director1 2024-12-01 2025-11-30 09321498 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 09321498 uk-bus:SmallEntities 2024-12-01 2025-11-30 09321498 uk-bus:FullAccounts 2024-12-01 2025-11-30 09321498 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09321498 2024-12-01 09321498 2025-11-30 09321498 2024-11-30 xbrli:pure iso4217:GBP 09321498 2023-12-01 2024-11-30

Company Registration Number : 09321498 (England and Wales)
09321498
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2025-11-30
false
SBM Entertainment Ltd
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2024-12-01
SBM Entertainment Ltd Unaudited filleted financial statements For the year ended 30 November 2025

SBM Entertainment Ltd Contents For the year ended 30 November 2025

CONTENTS | PAGE
Company Information | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5 - 6

SBM Entertainment Ltd Company Information For the year ended 30 November 2025

Company registration number |  | 09321498 (England and Wales)
Director |  | Samuel Anthony Berrick
Registered office address |  | 167-169 Great Portland Street
|  | 5th Floor
|  | London
|  | W1W 5PF

SBM Entertainment Ltd Statement of Financial Position For the year ended 30 November 2025

|  |  | 2025 |  | 2024
| Notes |  | £ |  | £
Current assets |  |  |  |  |
Debtors |  |  | 94,043 |  | 64,168
Cash and cash equivalents |  |  | 34,031 |  | 5,503
|  |  | 128,074 |  | 69,671
Current liabilities |  |  |  |  |
Creditors: Amounts falling due within one year |  |  | (52,000) |  | (18,418)
|  |  | (52,000) |  | (18,418)
Net current assets/(liabilities) |  |  | 76,074 |  | 51,253
Total assets less current liabilities |  |  | 76,074 |  | 51,253
Net assets/(liabilities) |  |  | 76,074 |  | 51,253
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Retained earnings |  |  | 75,974 |  | 51,153
Shareholders' funds |  |  | 76,074 |  | 51,253
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A. The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
For the year ended 30 November 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 director acknowledges their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 09 January 2026
.............................
Samuel Anthony Berrick (Director)
Company registration number: 09321498

/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */

Balance sheet at 2025-11-30 30 November 2025
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Current Assets |  |  |  | 127,737 |  | 69,671
Cash in Hand/Bank |  |  |  | 34,031 |  | 5,503
Prepayments and accrued income |  |  |  | 338 |  | 0
Creditors: amounts falling due within one year |  |  |  | (52,000) |  | (18,418)
Net current assets/(liabilities) |  |  |  | 76,074 |  | 51,253
Total assets less current liabilities |  |  |  | 76,074 |  | 51,253
Net Assets/(liabilities) |  |  |  | 76,074 |  | 51,253
Capital and Reserves |  |  |  | 76,074 |  | 51,253
Called up share capital |  |  |  | 100 |  | 100
Profit and loss account |  |  |  | 75,974 |  | 51,153
SHAREHOLDER'S FUND |  |  |  | 76,074 |  | 51,253
For the year ending 30/11/2025 the company was entitled to exemption 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. For the year ending 30-11-2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 09 January 2026 2026-01-09 and signed on behalf of the board, |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Samuel Anthony Berrick |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |
Company registration number: 09321498 |  |  |  |  |  |  |  |  |  |

SBM Entertainment Ltd Notes to the Financial Statements For the year ended 30 November 2025

(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is 167-169 Great Portland Street, 5th Floor, London, W1W 5PF.
(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.
(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Rendering of Services
Revenue from provision of services rendered in the reporting period is recognised when the outcome of a transaction for the rendering of services can be estimated reliably in terms of revenue, costs and its stage of completion of the specific transaction at the end of the reporting period. The stage of completion is determined on the basis of the actual completion of a proportion of the total services to be rendered. When the outcome of a service contract cannot be estimated reliably the company only recognises revenue to the extent of the recoverable expenses recognised.
Foreign currency
Transactions in foreign currencies other than its functional currency are recorded at the foreign exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the year-end date are translated at the foreign exchange rate ruling at that date. Foreign exchange differences arising on translation are recognised in the income statement within financial income or expense, as appropriate. Non-monetary assets that are measured in terms of historical cost in foreign currency are translated using the exchange rate at the date of the transaction.
Borrowing costs
All borrowing related costs are included within the statement of income in the period in which they are incurred using the effective interest method.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Current Tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit before tax as reported in the income statement because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
(4) Critical accounting judgements and key sources of estimation uncertainty
No judgement
No significant judgements or estimates have been made in preparation of these financial statements.
(5) Employees
During the year, the average number of employees including director was 1 (2024 : 1).
(6) Share capital and reserves
Alloted, called up and fully paid: | 2025 |  | 2024
| £ |  | £
100 (2024 : 100) Class A shares of £ 1 each | 100 |  | 100
| 100 |  | 100
A ordinary shares hold equal voting rights.
Retained earnings |  |  | 2025
|  |  | £
At 1 December 2024 |  |  | 43,433
Profit of the year |  |  | 106,737
Dividends paid |  |  | (74,196)
At 30 November 2025 |  |  | 75,974