IRIS Accounts Production v23.3.1.45 07240922 director 1.5.22 30.4.23 30.4.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh072409222022-04-30072409222023-04-30072409222022-05-012023-04-30072409222021-04-30072409222021-05-012022-04-30072409222022-04-3007240922ns10:Originalns15:EnglandWales2022-05-012023-04-3007240922ns14:PoundSterlingns10:Original2022-05-012023-04-3007240922ns10:Originalns10:Director12022-05-012023-04-3007240922ns10:Original2022-05-012023-04-3007240922ns10:Original2023-04-3007240922ns10:Originalns10:PrivateLimitedCompanyLtd2022-05-012023-04-3007240922ns10:Originalns10:SmallEntities2022-05-012023-04-3007240922ns10:Originalns10:AuditExemptWithAccountantsReport2022-05-012023-04-3007240922ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-05-012023-04-3007240922ns10:SmallCompaniesRegimeForAccountsns10:Original2022-05-012023-04-3007240922ns10:Originalns10:FullAccounts2022-05-012023-04-3007240922ns10:Original12022-05-012023-04-3007240922ns10:Originalns10:RegisteredOffice2022-05-012023-04-3007240922ns10:Original2022-04-3007240922ns10:Originalns5:CurrentFinancialInstruments2023-04-3007240922ns10:Originalns5:CurrentFinancialInstruments2022-04-3007240922ns5:ShareCapitalns10:Original2023-04-3007240922ns5:ShareCapitalns10:Original2022-04-3007240922ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-04-3007240922ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-3007240922ns10:Originalns5:NetGoodwill2022-05-012023-04-3007240922ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-05-012023-04-3007240922ns10:Originalns5:PlantMachinery2022-05-012023-04-3007240922ns10:Originalns5:MotorVehicles2022-05-012023-04-3007240922ns10:Original2021-05-012022-04-3007240922ns10:Originalns5:NetGoodwill2022-04-3007240922ns10:Originalns5:NetGoodwill2023-04-3007240922ns10:Originalns5:NetGoodwill2022-04-3007240922ns10:Originalns5:PlantMachinery2022-04-3007240922ns10:Originalns5:MotorVehicles2022-04-3007240922ns10:Original2022-04-3007240922ns10:Originalns5:PlantMachinery2023-04-3007240922ns10:Originalns5:MotorVehicles2023-04-3007240922ns10:Originalns5:PlantMachinery2022-04-3007240922ns10:Originalns5:MotorVehicles2022-04-3007240922ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-04-3007240922ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-04-30
REGISTERED NUMBER: 07240922 (England and Wales)















CB Waste And Recycling Ltd

Unaudited Financial Statements

for the year ended

30 April 2023






CB Waste And Recycling Ltd (Registered number: 07240922)

Contents of the Financial Statements
for the year ended 30 April 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6

Chartered Accountants' Report 7

CB Waste And Recycling Ltd

Company Information
for the year ended 30 April 2023







DIRECTOR: C Bennett





REGISTERED OFFICE: 53 Long John Hill
Norwich
Norfolk
NR1 2JW





REGISTERED NUMBER: 07240922 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
Yare House
62-64 Thorpe Road
Norwich
Norfolk
NR1 1RY

CB Waste And Recycling Ltd (Registered number: 07240922)

Balance Sheet
30 April 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 4,500 9,000
Tangible assets 5 1,177 1,558
5,677 10,558

CURRENT ASSETS
Debtors 6 9,713 9,769
Cash at bank 61,628 54,622
71,341 64,391
CREDITORS
Amounts falling due within one year 7 (73,005 ) (66,849 )
NET CURRENT LIABILITIES (1,664 ) (2,458 )
TOTAL ASSETS LESS CURRENT LIABILITIES 4,013 8,100

PROVISIONS FOR LIABILITIES (224 ) (296 )
NET ASSETS 3,789 7,804

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 3,779 7,794
SHAREHOLDERS' FUNDS 3,789 7,804

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

CB Waste And Recycling Ltd (Registered number: 07240922)

Balance Sheet - continued
30 April 2023


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 director and authorised for issue on 8 February 2024 and were signed by:





C Bennett - Director


CB Waste And Recycling Ltd (Registered number: 07240922)

Notes to the Financial Statements
for the year ended 30 April 2023


1. STATUTORY INFORMATION

CB Waste And Recycling Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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.


CB Waste And Recycling Ltd (Registered number: 07240922)

Notes to the Financial Statements - continued
for the year ended 30 April 2023


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 45,000
AMORTISATION
At 1 May 2022 36,000
Charge for year 4,500
At 30 April 2023 40,500
NET BOOK VALUE
At 30 April 2023 4,500
At 30 April 2022 9,000

CB Waste And Recycling Ltd (Registered number: 07240922)

Notes to the Financial Statements - continued
for the year ended 30 April 2023


5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 1,066 5,665 6,731
DEPRECIATION
At 1 May 2022 895 4,278 5,173
Charge for year 34 347 381
At 30 April 2023 929 4,625 5,554
NET BOOK VALUE
At 30 April 2023 137 1,040 1,177
At 30 April 2022 171 1,387 1,558

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,393 9,245
Other debtors 320 524
9,713 9,769

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 3,545 2,450
Taxation and social security 806 785
Other creditors 68,654 63,614
73,005 66,849

8. RELATED PARTY DISCLOSURES

At the end of the year the company owed the director £65,407 (2022 - £62,085) by way of an interest free loan with no set repayment terms.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
CB Waste And Recycling Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CB Waste And Recycling Ltd for the year ended 30 April 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of CB Waste And Recycling Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CB Waste And Recycling Ltd and state those matters that we have agreed to state to the director of CB Waste And Recycling Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CB Waste And Recycling Ltd and its director for our work or for this report.

It is your duty to ensure that CB Waste And Recycling Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CB Waste And Recycling Ltd. You consider that CB Waste And Recycling Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CB Waste And Recycling Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Haines Watts
Chartered Accountants
Yare House
62-64 Thorpe Road
Norwich
Norfolk
NR1 1RY


8 February 2024