S & BH Services Ltd

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

Registered number: 06621357

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		12,321
Tangible Assets	5		1,821		14,817

			1,821		27,138
CURRENT ASSETS
Stocks	6	-		2,400
Debtors	7	365,705		13,229
Cash at bank and in hand		231,720		234,733

		597,425		250,362
Creditors: Amounts Falling Due Within One Year	8	(128,867 )		(137,139 )

NET CURRENT ASSETS (LIABILITIES)			468,558		113,223

TOTAL ASSETS LESS CURRENT LIABILITIES			470,379		140,361

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(3,704 )

NET ASSETS			470,379		136,657

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			470,279		136,557

SHAREHOLDERS' FUNDS			470,379		136,657

Page 1

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S & BH Services 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 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

B R Horsley

Director

21 September 2026

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

1. General Information

S & BH Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06621357 . The registered office is Mautby Lodge, Mautby, Great Yarmouth , Norfolk, NR29 3JE.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and rendering of services. Turnover is recognised once the customer receives the goods as the risks and rewards of ownership pass to the customer at this point. Turnover is recognised on services at the point the service is completed.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are licence fees It is amortised to profit and loss account over its estimated economic life of 4 years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant & Machinery

15% reducing balance

2.6. Stocks and Work in Progress

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

2.7. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 9)

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S & BH Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill	Other	Total
	£	£	£
Cost
As at 1 April 2025	109,433	7,043	116,476
Disposals	(109,433 )	(7,043 )	(116,476 )

As at 31 March 2026	-	-	-

Amortisation
As at 1 April 2025	100,633	3,522	104,155
Provided during the period	825	1,321	2,146
Disposals	(101,458 )	(4,843 )	(106,301 )

As at 31 March 2026	-	-	-

Net Book Value
As at 31 March 2026	-	-	-

As at 1 April 2025	8,800	3,521	12,321

Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.

5. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 April 2025	36,982
Additions	761
Disposals	(35,329 )

As at 31 March 2026	2,414

Depreciation
As at 1 April 2025	22,165
Provided during the period	1,753
Disposals	(23,325 )

As at 31 March 2026	593

Net Book Value
As at 31 March 2026	1,821

As at 1 April 2025	14,817

6. Stocks

	2026	2025
	£	£
Materials	-	2,400

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S & BH Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	11,998
Prepayments and accrued income	365,400	1,133
Other debtors	305	98

	365,705	13,229

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	264	5,962
Other creditors	941	69,872
Taxation and social security	127,662	61,305

	128,867	137,139

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Bryan Horsley	(22,936 )	23,148	-	-	211
Ms Sally-Ann Horsley	(19,985 )	19,990	-	-	5

The above loan is unsecured, interest free and repayable on demand.

11. Ultimate Controlling Party

The ultimate controlling parties are the directors by virtue of their equal shareholding.