SBFA Hall Ltd

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

Registered number: 14440508

		31 March 2026		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,468		5,735
Investment Properties	5		564,221		343,729
Investments	6		3,327,136		3,303,391

			3,897,825		3,652,855
CURRENT ASSETS
Debtors	7	-		60,448
Cash at bank and in hand		368,461		17,221

		368,461		77,669
Creditors: Amounts Falling Due Within One Year	8	(3,677,504 )		(3,499,307 )

NET CURRENT ASSETS (LIABILITIES)			(3,309,043 )		(3,421,638 )

TOTAL ASSETS LESS CURRENT LIABILITIES			588,782		231,217

NET ASSETS			588,782		231,217

CAPITAL AND RESERVES
Called up share capital			79,999		79,999
Profit and Loss Account			508,783		151,218

SHAREHOLDERS' FUNDS			588,782		231,217

Page 1

Page 2

SBFA Hall Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period 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.

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 Duncan Hall

Director

09/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

SBFA Hall Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14440508 . The registered office is Rough Ground Cottage, Willington, Tarporley, Cheshire, CW6 0LY.

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. 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:

Motor Vehicles	10% Reducing Balance
Computer Equipment	25% Reducing Balance

2.3. Investment Properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, investment property is remeasured at fair value. Any gain or loss arising from a change in fair value is recognised in profit or loss for the period. Fair value is determined annually by the directors having regard to market evidence.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 November 2024	6,700	-	6,700
Additions	-	1,728	1,728

As at 31 March 2026	6,700	1,728	8,428

Depreciation
As at 1 November 2024	893	72	965
Provided during the period	581	414	995

As at 31 March 2026	1,474	486	1,960

Net Book Value
As at 31 March 2026	5,226	1,242	6,468

As at 1 November 2024	5,807	(72 )	5,735

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Page 4

SBFA Hall Ltd

Notes to the Financial Statements (continued)

For the Period 1 November 2024 to 31 March 2026

5. Investment Property

	31 March 2026
	£
Fair Value
As at 1 November 2024	343,729
Additions	220,492

As at 31 March 2026	564,221

6. Investments

	Listed
	£
Cost or Valuation
As at 1 November 2024	3,303,391
Additions	3,251,366
Disposals	(3,559,567 )
Fair value adjustments	331,946

As at 31 March 2026	3,327,136

Provision
As at 1 November 2024	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	3,327,136

As at 1 November 2024	3,303,391

The listed investments relate to investments in listed entities which have been measured at fair value. Fair value has been determined by the quoted market price in an active market

7. Debtors

	31 March 2026	31 October 2024
	£	£
Due within one year
Other debtors	-	60,448

The brought-forward other debtor balance of £60,448 comprised pre-rental expenditure relating to the property rental business. As the property rental business commenced during the current financial year, the balance has been released and charged to the profit and loss account.

Page 4

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SBFA Hall Ltd

Notes to the Financial Statements (continued)

For the Period 1 November 2024 to 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 October 2024
	£	£
Trade creditors	(1 )	1
Other creditors	1,326	1,326
Accruals and deferred income	4,260	3,000
Directors' loan accounts	3,671,919	3,494,980

	3,677,504	3,499,307

9. Related Party Transactions

Included within creditors is a loan of £3,671,919 from the directors. This loan is unsecured, interest free and repayable on demand.