Company registration number 12718681 (England and Wales)
SALBEE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
SALBEE LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 3
SALBEE LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
2
780,668
780,668
Current assets
Debtors
3
143,800
27,708
Cash at bank and in hand
49,865
41,920
193,665
69,628
Creditors: amounts falling due within one year
4
(725,808)
(711,592)
Net current liabilities
(532,143)
(641,964)
Net assets
248,525
138,704
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
248,425
138,604
Total equity
248,525
138,704

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 February 2026 and are signed on its behalf by:
C Ayrton
Director
Company registration number 12718681 (England and Wales)
Salbee Limited
SALBEE LIMITED
Notes to the financial statements
for the year ended 31 July 2025
- 2 -
1
Accounting policies
Company information

Salbee Limited is a private company limited by shares incorporated in England and Wales. The registered office is Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP.

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.

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

Turnover

Turnover represents the fair value of the rental and consultancy income received in the normal course of business. Turnover is recognised on an accruals basis.

Investment properties

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.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
780,668
The investment property has been included by the directors at its cost price as they believe the fair value is not materially different to its cost.
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
143,800
27,436
Other debtors
-
0
272
143,800
27,708
Salbee Limited
SALBEE LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 July 2025
- 3 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
15,800
3,569
Other taxation and social security
1,307
-
0
Other creditors
707,373
707,373
Accruals and deferred income
1,328
650
725,808
711,592
5
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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