S&B London Ltd Accounts






S&B London Ltd

	Company No. 12932463
		Information for Filing with The Registrar
		31 October 2025

The Director presents his report and the accounts for the year ended 31 October 2025.

Principal activities
The principal activity of the company during the year under review was Unlicensed restaurants and cafes and Take-away food shops and mobile food stands.




Director

The Director who served at any time during the year was as follows:

B.S. Khaneja









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

B.S. Khaneja
Director
15 July 2026

at	31 October 2025
Company No.		12932463	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	8,394	9,326


				8,394	9,326
Current assets

	Debtors		5	1	1

	Cash at bank and in hand			8,422	8,422
				8,423	8,423
Creditors: Amount falling due within one year			6	(10,742)	(10,492)
Net current liabilities				(2,319)	(2,069)
Total assets less current liabilities				6,075	7,257




Net assets				6,075	7,257

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		7	6,074	7,256

Total equity				6,075	7,257



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 October 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 15 July 2026 and signed on its behalf by:
B.S. Khaneja
Director
15 July 2026

for the year ended 31 October 2025

General information

S&B London Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12932463

Its registered office is:

5 Western Road

Southall

UB2 5HA

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

Going concern

The company has not traded during this accounting period.

Accounting policies

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% Reducing Balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	0	0

4	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 November 2024	12,393	12,393




		At 31 October 2025	12,393	12,393
		Depreciation
		At 1 November 2024	3,067	3,067
		Charge for the year	932	932



		At 31 October 2025	3,999	3,999
		Net book values
		At 31 October 2025	8,394	8,394
		At 31 October 2024	9,326	9,326

5	Debtors
			2025	2024
			£	£


		Corporation tax recoverable	1	1





			1	1

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£








		Other creditors	10,492	10,242
		Accruals and deferred income	250	250
			10,742	10,492

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.