REGISTERED NUMBER: SC621309 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Spb Trading Ltd

Page

Balance Sheet

1

CURRENT ASSETS

163

109

CREDITORS

Amounts falling due within one year

(10,792

)

(35,393

)

NET CURRENT LIABILITIES

(10,629

)

(35,284

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(10,629

)

(35,284

)

CREDITORS

Amounts falling due after more than one year

(6,667

)

(6,667

)

NET LIABILITIES

(17,296

)

(41,951

)

CAPITAL AND RESERVES

(17,296

)

(41,951

)

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Spb Trading Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC621309

Registered office:

66 Mayfield Industrial Estate

C/o Jeff W Morren & Co Ca

Dalkeith

United Kingdom

EH22 4AD

2.	GOING CONCERN

At 31st March 2025 the company's liabilities exceeded its assets by £41,951 (2024 £51,968). At the date of the approval of the accounts, the director is aware of the previous impact that Covid-19 has had on the business. The company continues to rely on the support of the bank and the director for funding, thus the director continues to adopt the going concern basis of accounting in preparing the financial statements..

3.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was NIL (2025 - NIL).

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 31 August 2026 and were signed by:

S P Bays - Director