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Company Registration No. 14236689 (England and Wales)
Sbpod Properties Ltd Unaudited accounts for the year ended 31 July 2025
Sbpod Properties Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sbpod Properties Ltd Company Information for the year ended 31 July 2025
Directors
Bozena Podjasek Slawomir Podjasek
Company Number
14236689 (England and Wales)
Registered Office
18 Wheatfield Street Bolton Lancashire BL2 1LH England
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Sbpod Properties Ltd Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
235,784
Investment property
5
431,934
-
431,934
235,784
Current assets
Debtors
6
1,247
-
Cash at bank and in hand
7,974
56,537
9,221
56,537
Creditors: amounts falling due within one year
7
(86,297)
(220,247)
Net current liabilities
(77,076)
(163,710)
Total assets less current liabilities
354,858
72,074
Creditors: amounts falling due after more than one year
8
(301,026)
(73,468)
Provisions for liabilities
Deferred tax
(9,398)
-
Net assets/(liabilities)
44,434
(1,394)
Capital and reserves
Called up share capital
2
2
Revaluation reserve
49,462
-
Profit and loss account
(5,030)
(1,396)
Shareholders' funds
44,434
(1,394)
For the year ending 31 July 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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.
The financial statements were approved by the Board of Directors and authorised for issue on 26 February 2026 and were signed on its behalf by
Slawomir Podjasek Director Company Registration No. 14236689
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Sbpod Properties Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Sbpod Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 14236689. The registered office is 18 Wheatfield Street, Bolton, Lancashire, BL2 1LH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Sbpod Properties Ltd Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 August 2024
235,784
Transfer to investment property
(235,784)
At 31 July 2025
-
Depreciation
At 31 July 2025
-
Net book value
At 31 July 2025
-
At 31 July 2024
235,784
5
Investment property
2025
£
Additions
146,688
Net gain from fair value adjustments
49,462
Transfers from tangible fixed assets
235,784
At 31 July 2025
431,934
6
Debtors
2025
2024
£
£
Amounts falling due after more than one year
Other debtors
1,247
-
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
85,594
220,247
Trade creditors
163
-
Taxes and social security
540
-
86,297
220,247
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
220,246
-
Loans from directors
80,780
73,468
301,026
73,468
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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