Company Registration No. SC760473 (Scotland)
SBS POWERLINES LTD
Unaudited accounts
for the year ended 28 February 2026
SBS POWERLINES LTD
Unaudited accounts
Contents
SBS POWERLINES LTD
Company Information
for the year ended 28 February 2026
Directors
Mark Stevenson
Robet Simpson
Colin Brackenridge
Company Number
SC760473 (Scotland)
Registered Office
33 NEWMARKET STREET
AYR
KA7 1LL
SCOTLAND
Accountants
McKinnon & Co Ltd ACPA
33 Newmarket Street
Ayr
Ayrshire
KA7 1LL
SBS POWERLINES LTD
Statement of financial position
as at 28 February 2026
Tangible assets
120,692
119,400
Cash at bank and in hand
32,758
17,432
Creditors: amounts falling due within one year
(72,829)
(44,618)
Net current assets
84,201
19,904
Total assets less current liabilities
204,893
139,304
Creditors: amounts falling due after more than one year
(90,374)
(71,244)
Called up share capital
3
3
Profit and loss account
114,516
68,057
Shareholders' funds
114,519
68,060
For the year ending 28 February 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 30 June 2026 and were signed on its behalf by
Mark Stevenson
Director
Company Registration No. SC760473
SBS POWERLINES LTD
Notes to the Accounts
for the year ended 28 February 2026
SBS POWERLINES LTD is a private company, limited by shares, registered in Scotland, registration number SC760473. The registered office is 33 NEWMARKET STREET, AYR, KA7 1LL, SCOTLAND.
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.
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:
Plant & machinery
20 % Reducing
4
Tangible fixed assets
Plant & machinery
At 28 February 2026
157,047
Charge for the year
23,880
At 28 February 2026
36,355
At 28 February 2026
120,692
At 28 February 2025
119,400
SBS POWERLINES LTD
Notes to the Accounts
for the year ended 28 February 2026
Amounts falling due within one year
Other debtors
121,440
40,616
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
5,285
2,640
Taxes and social security
66,344
40,778
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
72,958
53,940
Taxes and social security
-
3,100
Loans from directors
17,416
14,204
8
Average number of employees
During the year the average number of employees was 6 (2025: 6).