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Windows server licensing question

I have 3 servers in the office, one is a 2008 Small Business Server, one is a 2008 R2 server with SQL Server 2008 R2 and one is a Server 2012 R2.
I know we need some extra 2008 Small Business Server user cals but I am a bit confused about the other licensing requirements.
When we bought the server with SQL we bought 10 cals for the server and 10 cals for SQL, if we say have an additional 10 users since then do we need to purchase another 10 SQL licenses and 10 server licenses (in addition to the extra Small Business licences I know we need).
Also, for the new 2012 server which will be hosting a bespoke software application, do we need cals for this server as well?

Thanks for any help... :)
Windows Server 2008SBSWindows Server 2012

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8/22/2022 - Mon