REGISTERED NUMBER: 04497495 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

SB Construction (Herts) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs J K Sumal

B Sumal

REGISTERED OFFICE:

164 Bedford Road

Kempston

Bedfordshire

MK42 8BH

REGISTERED NUMBER:

04497495 (England and Wales)

ACCOUNTANTS:

Coombs Chartered Accountants

164 Bedford Road

Kempston

Bedford

Bedfordshire

MK42 8BH

FIXED ASSETS

Tangible assets

4

39,045

41,376

CURRENT ASSETS

Debtors

5

673,735

441,801

Cash at bank

1,909,817

1,314,819

2,583,552

1,756,620

CREDITORS

Amounts falling due within one year

6

916,234

589,069

NET CURRENT ASSETS

1,667,318

1,167,551

TOTAL ASSETS LESS CURRENT LIABILITIES

1,706,363

1,208,927

CAPITAL AND RESERVES

Called up share capital

160

140

Retained earnings

1,706,203

1,208,787

SHAREHOLDER FUNDS

1,706,363

1,208,927

1,706,363

1,208,927

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

B Sumal - Director

Mrs J K Sumal - Director

1.	STATUTORY INFORMATION

SB Construction (Herts) Ltd 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.

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

Taxation

Taxation for the year 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 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 102 (2024 - 72 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 November 2024

4,125

64,287

68,412

Additions

7,695

4,825

12,520

Disposals

-

(3,990

)

(3,990

)

At 31 October 2025

11,820

65,122

76,942

DEPRECIATION

At 1 November 2024

1,498

25,538

27,036

Charge for year

2,581

10,893

13,474

Eliminated on disposal

-

(2,613

)

(2,613

)

At 31 October 2025

4,079

33,818

37,897

NET BOOK VALUE

At 31 October 2025

7,741

31,304

39,045

At 31 October 2024

2,627

38,749

41,376

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

673,735

416,520

Other debtors

-

25,281

673,735

441,801

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Tax

345,760

190,362

Social security and other taxes

120,633

66,437

Pension control account

10,341

11,035

VAT

322,511

230,624

Accrued expenses

116,989

90,611

916,234

589,069