Spinning Effective-to-Backwards One Body ($\texttt{SEBOB}$): combining Effective One-Body inspirals and Backwards One-Body merger-ringdowns for aligned spin black hole binaries

High-fidelity gravitational waveform models are essential for realizing the scientific potential of next-generation gravitational-wave observatories. While highly accurate, state-of-the-art models often rely on extensive phenomenological calibrations to numerical relativity (NR) simulations for the late-inspiral and merger phases, which can limit physical insight and extrapolation to regions where NR data is sparse. To address this, we introduce the Spinning Effective-to-Backwards One Body (SEBOB) formalism, a hybrid approach that combines the well-established Effective-One-Body (EOB) framework with the analytically-driven Backwards-One-Body (BOB) model, which describes the merger-ringdown from first principles as a perturbation of the final remnant black hole. We present two variants building on the state-of-the-art $\texttt{SEOBNRv5HM}$ model: $\texttt{seobnrv5_nrnqc_bob}$, which retains standard NR-calibrated non-quasi-circular (NQC) corrections and attaches a BOB-based merger-ringdown; and a more ambitious variant, $\texttt{seobnrv5_bob}$, which uses BOB to also inform the NQC corrections, thereby reducing reliance on NR fitting and enabling higher-order ($\mathcal{C}^2$) continuity by construction. Implemented in the open-source $\texttt{NRPy}$ framework for optimized C-code generation, the SEBOB model is transparent, extensible, and computationally efficient. By comparing our waveforms to a large catalog of NR simulations, we demonstrate that SEBOB yields accuracies comparable to the highly-calibrated $\texttt{SEOBNRv5HM}$ model, providing a viable pathway towards more physically motivated and robust waveform models