Company Registration No. 02999862 (England and Wales)
SBA BUREAU SERVICES LIMITED
Unaudited accounts
for the year ended 31 March 2026
SBA BUREAU SERVICES LIMITED
Unaudited accounts
Contents
SBA BUREAU SERVICES LIMITED
Company Information
for the year ended 31 March 2026
Directors
Mr S.A. Beard
Mrs S.L. Beard
Company Number
02999862 (England and Wales)
Registered Office
10 Cheshire Road
Thame
Oxon
OX9 3LQ
United Kingdom
Accountants
Stephen Beard Accountancy Services
10 Cheshire Road
Thame
Oxon
OX9 3LQ
SBA BUREAU SERVICES LIMITED
Statement of financial position
as at 31 March 2026
Tangible assets
105,956
25,075
Cash at bank and in hand
29,757
55,092
Creditors: amounts falling due within one year
(75,436)
(32,470)
Net current (liabilities)/assets
(16,242)
44,231
Total assets less current liabilities
89,714
69,306
Creditors: amounts falling due after more than one year
(12,912)
-
Provisions for liabilities
Called up share capital
1,000
1,000
Profit and loss account
73,139
67,954
Shareholders' funds
74,139
68,954
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by
Mr S.A. Beard
Director
Company Registration No. 02999862
SBA BUREAU SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2026
SBA BUREAU SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 02999862. The registered office is 10 Cheshire Road, Thame, Oxon, OX9 3LQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance basis
Computer equipment
20% Straight line basis
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
SBA BUREAU SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2026
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Intangible fixed assets
Goodwill
5
Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 April 2025
40,803
9,886
50,689
Additions
88,901
577
89,478
At 31 March 2026
129,704
9,884
139,588
At 1 April 2025
18,395
7,219
25,614
Charge for the year
7,454
1,143
8,597
At 31 March 2026
25,849
7,783
33,632
At 31 March 2026
103,855
2,101
105,956
At 31 March 2025
22,408
2,667
25,075
SBA BUREAU SERVICES LIMITED
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
24,649
17,155
Accrued income and prepayments
3,520
2,519
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
12,088
-
Taxes and social security
9,758
11,372
Loans from directors
33,154
1,509
Deferred income
5,521
5,476
The directors have loaned funds to the company to provide working capital, which are repayable on demand.
8
Creditors: amounts falling due after more than one year
2026
2025
The directors have provided joint guarantees on the business loan.
9
Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
460
5,520
Later than one year and not later than five years
-
460
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Average number of employees
During the year the average number of employees was 2 (2025: 2).