Registration number: 5586563

SBR London Limited

Contents
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Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

SBR London Limited

Company Information
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Directors

P Hoyland R Hoyland

Registered office

28 Ashley Lane Hendon London NW4 1HG

Accountants

Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

Chartered Accountants' Report to the Board of Directors on the Preparation of the Statutory Accounts of
SBR London Limited
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SBR London Limited for the year ended 31 December 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of SBR London Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of SBR London Limited and state those matters that we have agreed to state to the Board of Directors of SBR London Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SBR London Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that SBR London Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SBR London Limited. You consider that SBR London Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of SBR London Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Brooks Green Chartered Accountants
Abbey House
342 Regents Park Road
London
N3 2LJ

18 May 2026

SBR London Limited

(Registration number: 5586563)
Balance Sheet as at 31 December 2025
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	Note	2025 £		2024 £
Fixed assets
Investment property	3		207,048		207,048
Current assets
Debtors	4	221,734		236,735
Cash at bank and in hand		12,997		3,046
		234,731		239,781
Creditors: Amounts falling due within one year	5	(141,591)		(165,919)
Net current assets			93,140		73,862
Total assets less current liabilities			300,188		280,910
Creditors: Amounts falling due after more than one year	5		(149,227)		(157,389)
Net assets			150,961		123,521
Capital and reserves
Called up share capital	6	100		100
Retained earnings		150,861		123,421
Shareholders' funds			150,961		123,521

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

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 May 2026 and signed on its behalf by:
 

R Hoyland

Director

SBR London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

SBR London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3	Investment properties

	2025 £	2021 £
At 1 January 2022 and 31 December2022	207,048	207,048

The Investment property is considered to be held by the Directors' at its fair market value at the balance sheet date.

4

Debtors

Page 5

SBR London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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Current	2025 £	2024 £
Other debtors	221,734	236,735
	221,734	236,735

SBR London Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025
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5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings		4,486	4,478
Trade creditors		214	83
Taxation and social security		6,033	-
Accruals and deferred income		480	480
Other creditors		130,378	160,878
		141,591	165,919

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		149,227	157,389

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

7	Related party transactions

Summary of transactions with other related parties

SBR London Ltd, a company controlled by common Directors During the year SBR London Ltd charged Bubble Ltd management fees to the the value of £26,670 (2024: £Nil).
At the balance sheet date the amount due to \ from Bubble Ltd was £Nil (2024 - £Nil).