2022-11-012023-10-312023-10-31false08238304Complete Build Solutions 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Complete Build Solutions Limited

Registered Number
08238304
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

Complete Build Solutions Limited
Company Information
for the year from 1 November 2022 to 31 October 2023

Director

Joshua Feldman

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

08238304 (England and Wales)
Complete Build Solutions Limited
Statement of Financial Position
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3159,61889,960
159,61889,960
Current assets
Stocks4379,450241,000
Debtors5996,227915,619
Current asset investments617,81617,816
Cash at bank and on hand26,25728,660
1,419,7501,203,095
Creditors amounts falling due within one year7(824,919)(686,004)
Net current assets (liabilities)594,831517,091
Total assets less current liabilities754,449607,051
Creditors amounts falling due after one year8(142,000)(227,397)
Provisions for liabilities10(39,904)(17,092)
Net assets572,545362,562
Capital and reserves
Called up share capital11
Profit and loss account572,544362,561
Shareholders' funds572,545362,562
The financial statements were approved and authorised for issue by the Director on 30 July 2024, and are signed on its behalf by:
Joshua Feldman
Director
Registered Company No. 08238304
Complete Build Solutions Limited
Notes to the Financial Statements
for the year ended 31 October 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year45
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 November 2287,30551,78411,746150,835
Additions1,179103,0584,886109,123
At 31 October 2388,484154,84216,632259,958
Depreciation and impairment
At 01 November 2239,97814,8146,08360,875
Charge for year11,99725,4052,06339,465
At 31 October 2351,97540,2198,146100,340
Net book value
At 31 October 2336,509114,6238,486159,618
At 31 October 2247,32736,9705,66389,960
4.Stocks

2023

2022

££
Work in progress379,450241,000
Total379,450241,000
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables371,792216,257
Other debtors131,132277,327
Total502,924493,584
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Current asset investments
7.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables522,329233,486
Bank borrowings and overdrafts115,234130,801
Taxation and social security176,297188,200
Finance lease and HP contracts-1,398
Other creditors10,945132,005
Accrued liabilities and deferred income114114
Total824,919686,004
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts142,000227,397
Total142,000227,397
9.Obligations under finance leases
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)39,90417,092
Total39,90417,092