REGISTERED NUMBER: 13344376 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE PERIOD 30 APRIL 2024 TO 27 APRIL 2025

FOR

SB JOINERY & CONSTRUCTION LIMITED

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

7

DIRECTOR:

Mr S H Bailey

REGISTERED OFFICE:

17 Sandsend Road

Urmston

Manchester

Greater Manchester

M41 7AR

REGISTERED NUMBER:

13344376 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

The director presents his report with the financial statements of the company for the period 30 April 2024 to 27 April 2025.

DIRECTOR

Mr S H Bailey held office during the whole of the period from 30 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr S H Bailey - Director

20 May 2026

FIXED ASSETS

Tangible assets

4

17,507

5,659

CURRENT ASSETS

Debtors

5

13,500

9,369

Cash at bank

286

1,236

13,786

10,605

CREDITORS

Amounts falling due within one year

6

(16,037

)

(14,946

)

NET CURRENT LIABILITIES

(2,251

)

(4,341

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,256

1,318

CREDITORS

Amounts falling due after more than one year

7

(11,915

)

-

PROVISIONS FOR LIABILITIES

(3,326

)

(1,075

)

NET ASSETS

15

243

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

12

240

SHAREHOLDERS' FUNDS

15

243

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 May 2026 and were signed by:

Mr S H Bailey - Director

1.	STATUTORY INFORMATION

SB Joinery & Construction Limited 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 30 April 2024

4,000

7,200

617

11,817

Additions

1,849

16,119

-

17,968

Disposals

-

(7,200

)

-

(7,200

)

At 27 April 2025

5,849

16,119

617

22,585

DEPRECIATION

At 30 April 2024

2,313

3,642

203

6,158

Charge for period

504

2,905

43

3,452

Eliminated on disposal

-

(4,532

)

-

(4,532

)

At 27 April 2025

2,817

2,015

246

5,078

NET BOOK VALUE

At 27 April 2025

3,032

14,104

371

17,507

At 29 April 2024

1,687

3,558

414

5,659

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 30 April 2024

7,200

Additions

16,119

Disposals

(7,200

)

At 27 April 2025

16,119

DEPRECIATION

At 30 April 2024

3,642

Charge for period

2,905

Eliminated on disposal

(4,532

)

At 27 April 2025

2,015

NET BOOK VALUE

At 27 April 2025

14,104

At 29 April 2024

3,558

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.4.25

29.4.24

£

£

Trade debtors

260

-

Other debtors

13,240

9,369

13,500

9,369

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

27.4.25

29.4.24

£

£

Hire purchase contracts

2,582

1,649

Trade creditors

2,506

3,257

Taxation and social security

10,049

9,140

Other creditors

900

900

16,037

14,946

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

27.4.25

29.4.24

£

£

Hire purchase contracts

11,915

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

27.4.25

29.4.24

£

£

Hire purchase contracts

14,497

1,649

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 27 April 2025 and the year ended 29 April 2024:

27.4.25

29.4.24

£

£

Mr S H Bailey

Balance outstanding at start of period

9,369

9,971

Amounts advanced

3,870

-

Amounts repaid

-

(602

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

13,239

9,369

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S H Bailey.