REGISTERED NUMBER: 12217527 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

S B Neal Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S B Neal

REGISTERED OFFICE:

26 C/D Wellowgate

Grimsby

North East Lincs

DN32 0RA

REGISTERED NUMBER:

12217527 (England and Wales)

FIXED ASSETS

Intangible assets

4

10,713

11,196

Tangible assets

5

42,520

39,479

53,233

50,675

CURRENT ASSETS

Stocks

11,804

11,804

Debtors

6

33,302

17,068

Cash at bank

110,602

44,620

155,708

73,492

CREDITORS

Amounts falling due within one year

7

153,825

77,847

NET CURRENT ASSETS/(LIABILITIES)

1,883

(4,355

)

TOTAL ASSETS LESS CURRENT LIABILITIES

55,116

46,320

CREDITORS

Amounts falling due after more than one year

8

(10,151

)

(10,748

)

PROVISIONS FOR LIABILITIES

(10,630

)

(9,870

)

NET ASSETS

34,335

25,702

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

34,235

25,602

34,335

25,702

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 May 2026 and were signed by:

S B Neal - Director

1.	STATUTORY INFORMATION

S B Neal 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Other intangible assets are being amortised evenly over their estimated useful life of twenty five years.

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 cost and 20% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Stock is valued on a first in first out basis.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

12,080

AMORTISATION

At 1 October 2024

884

Charge for year

483

At 30 September 2025

1,367

NET BOOK VALUE

At 30 September 2025

10,713

At 30 September 2024

11,196

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

91,856

Additions

40,600

Disposals

(82,773

)

At 30 September 2025

49,683

DEPRECIATION

At 1 October 2024

52,377

Charge for year

14,327

Eliminated on disposal

(59,541

)

At 30 September 2025

7,163

NET BOOK VALUE

At 30 September 2025

42,520

At 30 September 2024

39,479

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

25,317

14,293

Other debtors

7,985

2,775

33,302

17,068

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

37,134

19,167

Taxation and social security

12,720

4,296

Other creditors

103,971

54,384

153,825

77,847

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other creditors

10,151

10,748