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Registered number: 11019867
SBM INTERNATIONAL PRIVATE LIMITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2026
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SBM INTERNATIONAL PRIVATE LIMITED
REGISTERED NUMBER: 11019867
BALANCE SHEET
AS AT 31 MARCH 2026
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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SBM INTERNATIONAL PRIVATE LIMITED
REGISTERED NUMBER: 11019867
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 6 form part of these financial statements.
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SBM INTERNATIONAL PRIVATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
SBM international Private Limited is a private company limited by shares and incorporated in England and Wales (registered number 11019867). The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.
The financial statements are presented in Sterling, which is the functional currency of the company.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:
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Exemption from preparing consolidated financial statements
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The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of a state other than the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 401 of the Companies Act 2006.
The Company is included in the consolidated financial statements of AKM Enterprises Private Limited, incorporated in India. Copies of consolidated financial statements may be obtained from the Ministry of Corporate Affairs, India.
Interest income is recognised in profit or loss using the effective interest method.
Investments in subsidiaries are measured at cost less accumulated impairment.
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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SBM INTERNATIONAL PRIVATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
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Cash and cash equivalents
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Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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The average monthly number of employees, including the directors, during the year was as follows:
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Investments in subsidiary companies
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SBM INTERNATIONAL PRIVATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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The following were subsidiary undertakings of the Company:
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Golden Chariot Private Limited
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101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH
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Imperial Estates Private Limited
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101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH
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Amounts owed by group undertakings
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Prepayments and accrued income
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The amounts owed by group undertakings include loans given to the subsidiaries. This loan is bearing interest of 5.5% per annum, is unsecured and repayable on demand.
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Cash and cash equivalents
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Creditors: Amounts falling due within one year
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Accruals and deferred income
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SBM INTERNATIONAL PRIVATE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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Allotted, called up and fully paid
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22,545 (2025 - 22,545) Ordinary AKM Enterprise shares of £100.00 each
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21,660 (2025 - 21,660) Ordinary Bright Enterprise shares of £100.00 each
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81,000 (2025 - 81,000) Preference AKM shares of £100.00 each
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Post balance sheet events
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The company entered into an agreement with AKM Enterprises Private Limited for the issue of 10,000 non-convertible redeemable preference shares at £100 per share, raising £1,000,000. The preference shares carry an 8% annual coupon and are redeemable within 20 years from the date of issue.
The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified.
The audit report was signed on 28 October 2026 by Manish Kamdar (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.
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