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REGISTERED NUMBER: 06258791 (England and Wales)

Unaudited Financial Statements

for the Period 1 June 2025 to 28 February 2026

for

SB Pipework Limited

SB Pipework Limited (Registered number: 06258791)

Contents of the Financial Statements

for the Period 1 June 2025 to 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

SB Pipework Limited

Company Information

for the Period 1 June 2025 to 28 February 2026

| DIRECTOR: | S Bielby

| SECRETARY: | Mrs D Bielby

| REGISTERED OFFICE: | Horley Green House

| Horley Green Road

| Claremount

| Halifax

| West Yorkshire

| HX3 6AS

| REGISTERED NUMBER: | 06258791 (England and Wales)

| ACCOUNTANTS: | Horley Green Chartered Accountants

| Horley Green House

| Horley Green Road

| Claremount

| Halifax

| West Yorkshire

| HX3 6AS

SB Pipework Limited (Registered number: 06258791)

Balance Sheet

28 February 2026

| 28.2.26 | 31.5.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,835 |  | 2,108 |  |

CURRENT ASSETS

Debtors | 5 | 39,216 |  | 39,703 |  |

Cash at bank | 21,863 |  | 40,632 |  |

61,079 |  | 80,335 |  |

CREDITORS

Amounts falling due within one year | 6 | 44,300 |  | 43,775 |  |

NET CURRENT ASSETS | 16,779 |  | 36,560 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 18,614 |  | 38,668 |  |

PROVISIONS FOR LIABILITIES | 7 | 348 |  | 400 |  |

NET ASSETS | 18,266 |  | 38,268 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 18,166 |  | 38,168 |  |

SHAREHOLDERS' FUNDS | 18,266 |  | 38,268 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 2 April 2026 and were signed by:

S Bielby - Director

SB Pipework Limited (Registered number: 06258791)

Notes to the Financial Statements

for the Period 1 June 2025 to 28 February 2026

1. | STATUTORY INFORMATION

| SB Pipework 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 the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

| 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 | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer Equipment | - | 33% on cost

| Taxation

| Taxation for the period 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 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 period 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 period was NIL (2025 - 4 ).

SB Pipework Limited (Registered number: 06258791)

Notes to the Financial Statements - continued

for the Period 1 June 2025 to 28 February 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| Machinery |  | fittings |  | Equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2025 | 8,351 |  | 159 |  | 5,632 |  | 14,142 |  |

| Additions | - |  | - |  | 1,348 |  | 1,348 |  |

| At 28 February 2026 | 8,351 |  | 159 |  | 6,980 |  | 15,490 |  |

| DEPRECIATION

| At 1 June 2025 | 7,780 |  | 159 |  | 4,095 |  | 12,034 |  |

| Charge for period | 85 |  | - |  | 1,536 |  | 1,621 |  |

| At 28 February 2026 | 7,865 |  | 159 |  | 5,631 |  | 13,655 |  |

| NET BOOK VALUE

| At 28 February 2026 | 486 |  | - |  | 1,349 |  | 1,835 |  |

| At 31 May 2025 | 571 |  | - |  | 1,537 |  | 2,108 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 31.5.25

£ | £ |

| Trade Debtors | 37,426 |  | 39,580 |  |

| Prepayments | 1,790 |  | 123 |  |

39,216 |  | 39,703 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 31.5.25

£ | £ |

| Trade Creditors | 1 |  | - |  |

| Tax | 14,011 |  | 11,613 |  |

| Social security and other taxes | 1,669 |  | 937 |  |

| VAT | 18,479 |  | 11,774 |  |

| Directors' loan accounts | 8,550 |  | 3,860 |  |

| Accrued Expenses | 1,590 |  | 15,591 |  |

44,300 |  | 43,775 |  |

7. | PROVISIONS FOR LIABILITIES

| 28.2.26 |  | 31.5.25

£ | £ |

| Deferred tax | 348 |  | 400 |  |

SB Pipework Limited (Registered number: 06258791)

Notes to the Financial Statements - continued

for the Period 1 June 2025 to 28 February 2026

7. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 June 2025 | 400 |  |

| Deferred Tax |

| Balance at 28 February 2026 | 400 |  |

** | BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF | - |  |

| DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB | 348 |  |

| PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

| Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)

8. | RELATED PARTY DISCLOSURES

| The company is controlled by the company director.