Acorah Software Products - Accounts Production 19.2.450 false true 31 August 2024 4 August 2023 false 1 September 2024 31 August 2025 31 August 2025 15050451 Mr Martyn Tambling Mrs Stephanie Tambling iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 15050451 2024-08-31 15050451 2025-08-31 15050451 2024-09-01 2025-08-31 15050451 frs-core:ComputerEquipment 2025-08-31 15050451 frs-core:ComputerEquipment 2024-09-01 2025-08-31 15050451 frs-core:ComputerEquipment 2024-08-31 15050451 frs-core:MotorVehicles 2025-08-31 15050451 frs-core:MotorVehicles 2024-09-01 2025-08-31 15050451 frs-core:MotorVehicles 2024-08-31 15050451 frs-core:PlantMachinery 2025-08-31 15050451 frs-core:PlantMachinery 2024-09-01 2025-08-31 15050451 frs-core:PlantMachinery 2024-08-31 15050451 frs-core:ShareCapital 2025-08-31 15050451 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 15050451 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15050451 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 15050451 frs-bus:SmallEntities 2024-09-01 2025-08-31 15050451 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 15050451 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15050451 frs-bus:Director1 2024-09-01 2025-08-31 15050451 frs-bus:Director2 2024-09-01 2025-08-31 15050451 frs-countries:EnglandWales 2024-09-01 2025-08-31 15050451 2023-08-03 15050451 2024-08-31 15050451 2023-08-04 2024-08-31 15050451 frs-core:CurrentFinancialInstruments 2024-08-31 15050451 frs-core:ShareCapital 2024-08-31 15050451 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 15050451
SBC Construction Ltd
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15050451
31 August 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,519 24,752
35,519 24,752
CURRENT ASSETS
Debtors 5 8,900 5,900
Cash at bank and in hand 2,228 285
11,128 6,185
Creditors: Amounts Falling Due Within One Year 6 (11,341 ) (7,394 )
NET CURRENT ASSETS (LIABILITIES) (213 ) (1,209 )
TOTAL ASSETS LESS CURRENT LIABILITIES 35,306 23,543
NET ASSETS 35,306 23,543
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 35,304 23,541
SHAREHOLDERS' FUNDS 35,306 23,543
Page 1
Page 2
For the year ending 31 August 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Martyn Tambling
Director
7th July 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SBC Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15050451 . The registered office is 50 Callington Road, Saltash, PL12 6DY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 7% Reducing balance
Motor Vehicles 7% Reducing balance
Computer Equipment 7% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2024 7,015 17,000 2,600 26,615
Additions - 12,500 - 12,500
As at 31 August 2025 7,015 29,500 2,600 39,115
Depreciation
As at 1 September 2024 491 1,190 182 1,863
Provided during the period 457 1,107 169 1,733
As at 31 August 2025 948 2,297 351 3,596
Net Book Value
As at 31 August 2025 6,067 27,203 2,249 35,519
As at 1 September 2024 6,524 15,810 2,418 24,752
Page 3
Page 4
5. Debtors
31 August 2025 31 August 2024
£ £
Due within one year
Other debtors 8,900 5,900
6. Creditors: Amounts Falling Due Within One Year
31 August 2025 31 August 2024
£ £
Other creditors 11,341 2,918
Taxation and social security - 4,476
11,341 7,394
7. Share Capital
31 August 2025 31 August 2024
£ £
Allotted, Called up and fully paid 2 2
Page 4