Sb Active March Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 15058521

		31 August 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,000		10,000
Tangible Assets	5		630,863		384,565

			640,863		394,565
CURRENT ASSETS
Debtors	6	66,553		22,957
Cash at bank and in hand		93,651		24,690

		160,204		47,647
Creditors: Amounts Falling Due Within One Year	7	(35,202 )		(15,371 )

NET CURRENT ASSETS (LIABILITIES)			125,002		32,276

TOTAL ASSETS LESS CURRENT LIABILITIES			765,865		426,841

Creditors: Amounts Falling Due After More Than One Year	8		(676,867 )		(465,464 )

NET ASSETS/(LIABILITIES)			88,998		(38,623 )

CAPITAL AND RESERVES
Called up share capital	10		300		300
Income Statement			88,698		(38,923 )

SHAREHOLDERS' FUNDS			88,998		(38,623)

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Sb Active March Ltd

Statement of Financial Position (continued)

As At 31 August 2025

For the year ending 31 August 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 Income Statement.

On behalf of the board

Mr Randeep Bains

Director

7 May 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Sb Active March Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15058521 . The registered office is First Floor, 5-6 Chalice Close, Wallington, Surrey, SM6 9RU.

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. Intangible Fixed Assets and Amortisation - Intellectual Property

Intellectual property assets are Frenchise fees. It is amortised to the income statement over its estimated economic life of 15.5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line method
Fixtures & Fittings	Depreciation @10%, WDV Method

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Sb Active March Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 4)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	10,000

As at 31 August 2025	10,000

Net Book Value
As at 31 August 2025	10,000

As at 1 September 2024	10,000

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 September 2024	-	401,771	401,771
Additions	348,401	11,948	360,349

As at 31 August 2025	348,401	413,719	762,120

Depreciation
As at 1 September 2024	-	17,206	17,206
Provided during the period	75,487	38,564	114,051

As at 31 August 2025	75,487	55,770	131,257

Net Book Value
As at 31 August 2025	272,914	357,949	630,863

As at 1 September 2024	-	384,565	384,565

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Sb Active March Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Other debtors	66,553	22,957

7. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Trade creditors	19,185	9,965
Other creditors	1,794	3,170
Taxation and social security	14,223	2,236

	35,202	15,371

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

	31 August 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	272,914	-
Amounts owed to group undertakings	403,953	465,464

	676,867	465,464

9. Obligations Under Finance Leases and Hire Purchase

	31 August 2025	31 August 2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	272,914	-

10. Share Capital

	31 August 2025	31 August 2024
	£	£
Allotted, Called up and fully paid	300	300

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Sb Active March Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 August 2025	31 August 2024
	£	£
Not later than one year	49,000	49,000
Later than one year and not later than five years	196,000	196,000
Later than five years	392,000	441,000

	637,000	686,000

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