SBT Property Portfolio Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11463483

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		124,330		124,330

			124,330		124,330
CURRENT ASSETS
Debtors	5	2,788		3,000
Cash at bank and in hand		2,224		1,273

		5,012		4,273
Creditors: Amounts Falling Due Within One Year	6	(15,409 )		(14,929 )

NET CURRENT ASSETS (LIABILITIES)			(10,397 )		(10,656 )

TOTAL ASSETS LESS CURRENT LIABILITIES			113,933		113,674

Creditors: Amounts Falling Due After More Than One Year	7		(80,375 )		(80,375 )

NET ASSETS			33,558		33,299

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve	9		40,500		40,500
Profit and Loss Account			(7,042 )		(7,301 )

SHAREHOLDERS' FUNDS			33,558		33,299

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SBT Property Portfolio Ltd

Balance Sheet (continued)

As At 29 July 2025

For the year ending 29 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

B Thurston

Director

21 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

SBT Property Portfolio Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11463483 . The registered office is 8 Chandler Grove, Treeton, Rotherham, S60 5TY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 30 July 2024 and 29 July 2025	124,330

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	2,788	3,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to participating interests	13,489	13,489
Other creditors	1,920	1,440

	15,409	14,929

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SBT Property Portfolio Ltd

Notes to the Financial Statements (continued)

For The Year Ended 29 July 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Precision mortgages	80,375	80,375

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Reserves

	Revaluation Reserve
	£
As at 30 July 2024	40,500

As at 29 July 2025	40,500

10. Related Party Transactions

Amounts due from related parties

Included within debtors falling due within one year are loans to directors of £2,788 (2024: £2,999)

These loans are interest-free and repayable on demand.

Amounts due to related parties

Included within creditors falling due within one year amounts owed to related companies of £13,489 (2024: £13,489)

These loans are interest free and payable on demand.

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