SMB Distribution Ltd

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

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

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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.

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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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

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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 .