Sbga Holdings Ltd

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

Registered number: 12100196

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		133		199
Investments	5		50		50

			183		249
CURRENT ASSETS
Debtors	6	2,357		4,052
Cash at bank and in hand		4,459		848

		6,816		4,900
Creditors: Amounts Falling Due Within One Year	7	(4,950 )		(2,905 )

NET CURRENT ASSETS (LIABILITIES)			1,866		1,995

TOTAL ASSETS LESS CURRENT LIABILITIES			2,049		2,244

NET ASSETS			2,049		2,244

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			2,047		2,242

SHAREHOLDERS' FUNDS			2,049		2,244

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Sbga Holdings Ltd

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 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 Chris Golds

Director

23/10/2026

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

1. General Information

Sbga Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12100196 . The registered office is Lower Chapel White Cross Business Park, South Road,, Lancaster,, LA1 4XQ.

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. 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:

Computer Equipment

25% SL

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.6. Investments in associates

Investments in associate undertakings are recognised at cost.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 August 2025	1,914

As at 31 July 2026	1,914

...CONTINUED

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Sbga Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

Depreciation
As at 1 August 2025	1,715
Provided during the period	66

As at 31 July 2026	1,781

Net Book Value
As at 31 July 2026	133

As at 1 August 2025	199

5. Investments

	Associates
	£
Cost or Valuation
As at 1 August 2025	50

As at 31 July 2026	50

Provision
As at 1 August 2025	-

As at 31 July 2026	-

Net Book Value
As at 31 July 2026	50

As at 1 August 2025	50

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	1,528
Amounts owed by associates	2,357	2,524

	2,357	4,052

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	204	188
Corporation tax	1,311	(29 )
Other taxes and social security	552	81
VAT	537	858
Other creditors (1)	-	165
Accruals and deferred income	-	623
Directors' loan accounts	2,346	1,019

	4,950	2,905

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Sbga Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 August 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 July 2026
	£	£	£	£	£
Mr Chris Golds	(1,019 )	22,941	(23,648 )	-	(1,726 )
Ms Debra Golds	-	5,249	(5,869 )	-	(620 )

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

10. Related Party Transactions

In the year to 31st July 2026 the company charged management servcies of £12,282 (2025 :£19,938) to SBG Associates Ltd, a company of which Chris Golds and Debra Golds are also director's.

The company received dividends totalling £Nil (2025: £18,620) from SBG Associates Ltd.

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