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SMB Distribution Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Teale Accountants Ltd
1 Industrial Street
Bingley
West Yorkshire
BD16 4JG
SMB Distribution Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
SMB Distribution Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 07216991

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 5,533 |  | 13,833
|  |  | 5,533 |  | 13,833
CURRENT ASSETS
Debtors | 5 | 21,513 |  | 75,419 |
Cash at bank and in hand |  | 5,134 |  | 63 |
|  | 26,647 |  | 75,482 |
Creditors: Amounts Falling Due Within One Year | 6 | (87,297 ) |  | (162,888 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (60,650 ) |  | (87,406 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (55,117 ) |  | (73,573 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (34,981 ) |  | (35,348 )
NET LIABILITIES |  |  | (90,098 ) |  | (108,921 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | (90,100 ) |  | (108,923 )
SHAREHOLDERS' FUNDS |  |  | (90,098) |  | (108,921)

Page 1
Page 2
SMB Distribution Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Stephen Bingham Director
20/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SMB Distribution Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
SMB Distribution Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07216991 . The registered office is 59 Summerbridge Crescent, Gomersal, Cleckheaton, West Yorkshire, BD19 4LW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 20% Straight Line
Motor Vehicles | 25% Reducing balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
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Page 3
Page 4
SMB Distribution Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 4,139 | 54,289 | 58,428
As at 31 March 2026 | 4,139 | 54,289 | 58,428
Depreciation
As at 1 April 2025 | 4,139 | 40,456 | 44,595
Provided during the period | - | 8,300 | 8,300
As at 31 March 2026 | 4,139 | 48,756 | 52,895
Net Book Value
As at 31 March 2026 | - | 5,533 | 5,533
As at 1 April 2025 | - | 13,833 | 13,833

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 68,329
Prepayments and accrued income | 21,513 |  | 344
Other debtors | - |  | 6,746
| 21,513 |  | 75,419

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,103 |  | -
Trade creditors | 34,370 |  | 47,457
Bank loans and overdrafts | 7,701 |  | 7,628
Other taxes and social security | 1,243 |  | 5,513
VAT | 4,709 |  | 17,174
Other creditors | 18,656 |  | 16,328
Accruals and deferred income | 7,002 |  | 1,309
Factoring advances | 8,513 |  | 67,479
| 87,297 |  | 162,888

Page 4
Page 5
SMB Distribution Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,700 |  | -
Bank loans | 25,693 |  | 35,348
Director's loan account | 7,588 |  | -
| 34,981 |  | 35,348

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,103 |  | -
Later than one year and not later than five years | 1,700 |  | -
| 6,803 |  | -
| 6,803 |  | -

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Ultimate Controlling Party
The company's ultimate controlling party is Mr S Bingham .
Page 5