Sbfit Ltd - Accounts

Sbfit Ltd
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Sbfit Ltd Accountants' Report For the year ended 31 December 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Sbfit Ltd for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sbfit Ltd for the period ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Sbfit Ltd , as a body, in accordance with the terms of our engagement letter dated 22 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of Sbfit Ltd and state those matters that we have agreed to state to the Board of Directors of Sbfit Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sbfit Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Sbfit Ltd 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 Sbfit Ltd. You consider that Sbfit Ltd 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 Sbfit Ltd. 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. .................................................... T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 22 June 2026 1

Sbfit Ltd
Accountants' Report
For the year ended 31 December 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Sbfit Ltd for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sbfit Ltd for the period ended 31 December 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Sbfit Ltd , as a body, in accordance with the terms of our engagement letter dated 22 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of Sbfit Ltd and state those matters that we have agreed to state to the Board of Directors of Sbfit Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sbfit Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Sbfit Ltd 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 Sbfit Ltd. You consider that Sbfit Ltd 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 Sbfit Ltd. 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.

....................................................

T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
22 June 2026

1

Sbfit Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	23,716	26,632
Tangible fixed assets	4	229,645	86,228
		253,361	112,860
Current assets
Debtors		70,227	6,757
Cash at bank and in hand		74,919	159
		145,146	6,916
Creditors: amount falling due within one year		(387,391)	(138,294)
Net current assets		(242,245)	(131,378)

Total assets less current liabilities		11,116	(18,518)
Creditors: amount falling due after more than one year		(96,290)	0
Net assets		(85,174)	(18,518)

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		(85,274)	(18,618)
Shareholders' funds		(85,174)	(18,518)

For the year ended 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 June 2026 and were signed on its behalf by:

-------------------------------
Bojana Zarkovic
Director

2

Sbfit Ltd
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Sbfit Ltd is a private company, limited by shares, registered in , registration number 15297896, registration address 128 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

The company did not generate any turnover during the period. Turnover will be recognised when goods or services are supplied, based on the invoiced value net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant & Machinery	15% Reducing Balance
Computer Equipment	15% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2024 : 0).

3.

Intangible fixed assets

Cost	Franchise Right	Total
	£	£
At 01 January 2025	29,167	29,167
Additions	-	-
Disposals	-	-
At 31 December 2025	29,167	29,167
Amortisation
At 01 January 2025	2,535	2,535
Charge for year	2,916	2,916
On disposals	-	-
At 31 December 2025	5,451	5,451
Net book values
At 31 December 2025	23,716	23,716
At 31 December 2024	26,632	26,632

4.

Tangible fixed assets

Cost or valuation	Plant & Machinery	Computer Equipment	Total
	£	£	£
At 01 January 2025	96,289	-	96,289
Additions	176,933	858	177,791
Disposals	-	-	-
At 31 December 2025	273,222	858	274,080
Depreciation
At 01 January 2025	10,061	-	10,061
Charge for year	34,353	21	34,374
On disposals	-	-	-
At 31 December 2025	44,414	21	44,435
Net book values
Closing balance as at 31 December 2025	228,808	837	229,645
Opening balance as at 01 January 2025	86,228	-	86,228

5.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3


Registered Number: 15297896

SBFIT LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025