REGISTERED NUMBER: 14365191 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Sb Commercial Breakdown Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Bower

SECRETARY:

REGISTERED OFFICE:

135 Walter Nash Road West

Kidderminster

DY11 7EU

REGISTERED NUMBER:

14365191 (England and Wales)

ACCOUNTANTS:

Amos Accountancy Limited

31 West Street

Swadlincote

Derbyshire

DE11 9DN

FIXED ASSETS

Tangible assets

4

53,030

67,101

CURRENT ASSETS

Debtors

5

14,038

20,217

Cash at bank

5,473

-

19,511

20,217

CREDITORS

Amounts falling due within one year

6

53,412

40,529

NET CURRENT LIABILITIES

(33,901

)

(20,312

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,129

46,789

CREDITORS

Amounts falling due after more than one year

7

38,066

47,352

NET LIABILITIES

(18,937

)

(563

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(18,938

)

(564

)

(18,937

)

(563

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 April 2026 and were signed by:

S Bower - Director

1.	STATUTORY INFORMATION

Sb Commercial Breakdown Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

93,010

Additions

2,772

At 30 September 2025

95,782

DEPRECIATION

At 1 October 2024

25,909

Charge for year

16,843

At 30 September 2025

42,752

NET BOOK VALUE

At 30 September 2025

53,030

At 30 September 2024

67,101

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

14,037

20,216

Other debtors

1

1

14,038

20,217

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

9,914

1,197

Hire purchase contracts

4,917

6,917

Trade creditors

19,366

19,803

Taxation and social security

19,215

12,612

53,412

40,529

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

34,682

43,968

Other creditors

3,384

3,384

38,066

47,352

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

17,178

19,861