REGISTERED NUMBER: 06768455

Unaudited Financial Statements for the Year Ended 31 December 2025

for

SBNT Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr N Tucker

Mrs K Tucker

REGISTERED OFFICE:

Ballybrack

Blakeston Lane

Stockton-On-Tees

TS21 3LE

REGISTERED NUMBER:

06768455

ACCOUNTANTS:

APC Accountancy

Chartered Accountants

73 Gilkes Street

Middlesbrough

TS1 5EH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

124,669

109,820

124,669

109,820

CURRENT ASSETS

Debtors

6

275,030

661,205

Cash at bank

10,708

41,989

285,738

703,194

CREDITORS

Amounts falling due within one year

7

161,154

159,243

NET CURRENT ASSETS

124,584

543,951

TOTAL ASSETS LESS CURRENT LIABILITIES

249,253

653,771

CREDITORS

Amounts falling due after more than one year

8

(21,011

)

(35,240

)

PROVISIONS FOR LIABILITIES

10

(31,209

)

(27,103

)

NET ASSETS

197,033

591,428

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

196,833

591,228

197,033

591,428

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by:

Mr N Tucker - Director

1.	STATUTORY INFORMATION

SBNT Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual

provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 25 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

52,500

AMORTISATION

At 1 January 2025

and 31 December 2025

52,500

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

279,115

Additions

46,523

At 31 December 2025

325,638

DEPRECIATION

At 1 January 2025

169,295

Charge for year

31,674

At 31 December 2025

200,969

NET BOOK VALUE

At 31 December 2025

124,669

At 31 December 2024

109,820

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

89,375

67,803

Other debtors

185,655

593,402

275,030

661,205

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,291

10,375

Hire purchase contracts

14,874

25,018

Trade creditors

2,928

404

Taxation and social security

129,304

112,592

Other creditors

8,757

10,854

161,154

159,243

Hire purchase agreements are secured on the assets concerned.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

5,290

Hire purchase contracts

21,011

29,950

21,011

35,240

Hire purchase agreements are secured on the assets concerned.

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

35,885

54,968

10.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

31,209

27,103

Deferred

tax

£

Balance at 1 January 2025

27,103

timing differences

4,106

Balance at 31 December 2025

31,209

11.	RELATED PARTY DISCLOSURES

At 31st December 2025 the company owed the directors £220 (2024: the directors owed the company £416,979).

12.	ULTIMATE CONTROLLING PARTY

The director's considers that no party has ultimate control.