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Company Registration No. 05759000 (England and Wales)
CBS International Trading Limited Unaudited accounts for the year ended 31 March 2024
CBS International Trading Limited Unaudited accounts Contents
Page
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CBS International Trading Limited Company Information for the year ended 31 March 2024
Director
Cameron Blake Sibbald
Company Number
05759000 (England and Wales)
Registered Office
Cameron Blake Chartered Accountants Clavering House, Clavering Place Newcastle NE1 3NG
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CBS International Trading Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
3,200 
- 
Investments
8,191 
- 
11,391 
- 
Current assets
Inventories
8,460 
13,460 
Cash at bank and in hand
5,424 
4,688 
13,884 
18,148 
Creditors: amounts falling due within one year
(14,296)
(3,759)
Net current (liabilities)/assets
(412)
14,389 
Total assets less current liabilities
10,979 
14,389 
Creditors: amounts falling due after more than one year
(6,800)
(10,288)
Net assets
4,179 
4,101 
Capital and reserves
Called up share capital
100 
100 
Fair value reserve
191 
- 
Profit and loss account
3,888 
4,001 
Shareholders' funds
4,179 
4,101 
For the year ending 31 March 2024 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 April 2024 and were signed on its behalf by
Cameron Blake Sibbald Director Company Registration No. 05759000
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CBS International Trading Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
CBS International Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 05759000. The registered office is Cameron Blake Chartered Accountants, Clavering House, Clavering Place, Newcastle, NE1 3NG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
- 
Additions
4,000 
At 31 March 2024
4,000 
Amortisation
At 1 April 2023
- 
Charge for the year
800 
At 31 March 2024
800 
Net book value
At 31 March 2024
3,200 
5
Investments
Other investments 
£ 
Valuation at 1 April 2023
- 
Additions
8,000 
Fair value adjustments
191 
Valuation at 31 March 2024
8,191 
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CBS International Trading Limited Notes to the Accounts for the year ended 31 March 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
3,759 
3,759 
Taxes and social security
2,537 
- 
Loans from directors
8,000 
- 
14,296 
3,759 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,800 
10,288 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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