REGISTERED NUMBER: 04362337 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

SB (UK) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Neelam Sharma

Mr Prakash Sharma

SECRETARY:

Mr Prakash Sharma

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

BUSINESS ADDRESS:

93-95 Halesowen Road

Netherton

Dudley

DY2 9PY

REGISTERED NUMBER:

04362337 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

121,500

121,500

Property, plant and equipment

5

42,964

33,705

164,464

155,205

CURRENT ASSETS

Inventories

51,953

51,580

Debtors

6

738

2,685

Cash at bank and in hand

105,692

75,500

158,383

129,765

CREDITORS

Amounts falling due within one year

7

70,842

52,181

NET CURRENT ASSETS

87,541

77,584

TOTAL ASSETS LESS CURRENT LIABILITIES

252,005

232,789

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

252,001

232,785

SHAREHOLDERS' FUNDS

252,005

232,789

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 July 2026 and were signed on its behalf by:

Mr Prakash Sharma - Director

1.	STATUTORY INFORMATION

SB (UK) 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 represents net sales value of goods,excluding value added tax.

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.

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 reducing balance and 20% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

135,000

AMORTISATION

At 1 February 2025

and 31 January 2026

13,500

NET BOOK VALUE

At 31 January 2026

121,500

At 31 January 2025

121,500

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 February 2025

100,504

Additions

20,000

At 31 January 2026

120,504

DEPRECIATION

At 1 February 2025

66,799

Charge for year

10,741

At 31 January 2026

77,540

NET BOOK VALUE

At 31 January 2026

42,964

At 31 January 2025

33,705

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

2,283

Other debtors

738

402

738

2,685

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

6,577

3,528

Taxation and social security

53,784

39,966

Other creditors

10,481

8,687

70,842

52,181

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

4

Ordinary

£1

4

4

9.	RELATED PARTY DISCLOSURES

During the year, Company has paid Rent of £2,400 (2025 : £2,400) being the business property owned by the directors.