REGISTERED NUMBER: 15507536 (England and Wales)

SF Tebby & Son Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R W Tebby

L M Tebby

REGISTERED OFFICE:

Units 10 & 11

Avon Gorge Industrial Estate

Portview Road

Avonmouth

BRISTOL

BS11 9LQ

REGISTERED NUMBER:

15507536 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

National Westminster Bank Plc

Bristol City Office

PO Box No 3232

32 Corn Street

Bristol

BS1 9LE

FIXED ASSETS

Intangible assets

5

170,526

180,000

Tangible assets

6

957,194

989,491

1,127,720

1,169,491

CURRENT ASSETS

Stocks

236,393

260,796

Debtors

66,434

84,068

Cash at bank and in hand

212,015

201,868

514,842

546,732

CREDITORS

Amounts falling due within one year

338,549

419,395

NET CURRENT ASSETS

176,293

127,337

TOTAL ASSETS LESS CURRENT LIABILITIES

1,304,013

1,296,828

CREDITORS

Amounts falling due after more than one year

(461,401

)

(486,031

)

PROVISIONS FOR LIABILITIES

(10,095

)

(16,668

)

NET ASSETS

832,517

794,129

CAPITAL AND RESERVES

Called up share capital

200

200

Share premium

792,250

792,250

Retained earnings

40,067

1,679

SHAREHOLDERS' FUNDS

832,517

794,129

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

R W Tebby - Director

1.	STATUTORY INFORMATION

SF Tebby & Son 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of twenty years.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 12 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

and 31 March 2026

200,000

AMORTISATION

At 1 April 2025

20,000

Amortisation for year

9,474

At 31 March 2026

29,474

NET BOOK VALUE

At 31 March 2026

170,526

At 31 March 2025

180,000

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

1,035,408

Additions

10,850

Disposals

(609

)

At 31 March 2026

1,045,649

DEPRECIATION

At 1 April 2025

45,917

Charge for year

42,629

Eliminated on disposal

(91

)

At 31 March 2026

88,455

NET BOOK VALUE

At 31 March 2026

957,194

At 31 March 2025

989,491

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2025

35,287

Transfer to ownership

(35,287

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

8,822

Transfer to ownership

(8,822

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

26,465

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

481,201

500,163

Hire purchase contracts

-

9,698

481,201

509,861

The bank loan is secured by way of floating charges over Units 10 and 11, Avon Gorge Industrial Estate, Portview Road, Bristol, BS11 9LQ.

The hire purchase liability is secured over the specifically financed assets.