IRIS Accounts Production v24.1.4.33 07097449 Board of Directors 1.2.23 31.1.24 31.1.24 true false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh070974492023-01-31070974492024-01-31070974492023-02-012024-01-31070974492022-01-31070974492022-02-012023-01-31070974492023-01-3107097449ns15:EnglandWales2023-02-012024-01-3107097449ns14:PoundSterling2023-02-012024-01-3107097449ns10:Director12023-02-012024-01-3107097449ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3107097449ns10:SmallEntities2023-02-012024-01-3107097449ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3107097449ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3107097449ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3107097449ns10:AbridgedAccounts2023-02-012024-01-3107097449ns10:Director22023-02-012024-01-3107097449ns10:RegisteredOffice2023-02-012024-01-3107097449ns5:CurrentFinancialInstruments2024-01-3107097449ns5:CurrentFinancialInstruments2023-01-3107097449ns5:ShareCapital2024-01-3107097449ns5:ShareCapital2023-01-3107097449ns5:RetainedEarningsAccumulatedLosses2024-01-3107097449ns5:RetainedEarningsAccumulatedLosses2023-01-31
REGISTERED NUMBER: 07097449 (England and Wales)









CBE (SOUTH WEST) HOLDINGS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024






CBE (SOUTH WEST) HOLDINGS LTD (REGISTERED NUMBER: 07097449)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CBE (SOUTH WEST) HOLDINGS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: Mrs C J Berry
Mr R K Berry





REGISTERED OFFICE: 7 Sandy Court
Ashleigh Way
Langage Business Park
Plymouth
Devon
PL7 5JX





REGISTERED NUMBER: 07097449 (England and Wales)





ACCOUNTANTS: Mark Holt & Co Limited
Chartered Accountants
7 Sandy Court
Ashleigh Way
Langage Business Park
Plymouth
Devon
PL7 5JX

CBE (SOUTH WEST) HOLDINGS LTD (REGISTERED NUMBER: 07097449)

ABRIDGED BALANCE SHEET
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 623,106 -
Investments 6 3 3
623,109 3

CURRENT ASSETS
Debtors - 5,727
Cash at bank 543,316 11
543,316 5,738
CREDITORS
Amounts falling due within one year 67,104 -
NET CURRENT ASSETS 476,212 5,738
TOTAL ASSETS LESS CURRENT LIABILITIES 1,099,321 5,741

CAPITAL AND RESERVES
Called up share capital 8 8
Retained earnings 1,099,313 5,733
SHAREHOLDERS' FUNDS 1,099,321 5,741

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

CBE (SOUTH WEST) HOLDINGS LTD (REGISTERED NUMBER: 07097449)

ABRIDGED BALANCE SHEET - continued
31 JANUARY 2024



The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2024 and were signed on its behalf by:





Mrs C J Berry - Director


CBE (SOUTH WEST) HOLDINGS LTD (REGISTERED NUMBER: 07097449)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

CBE (South West) Holdings 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A ''Small Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - straight line over 10 - 20 years

Tangible fixed assets are stated at costs less accumulated depreciation and accumulated impairment losses.

Impairment of Assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss if recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the assets in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term creditors are measured at the transaction price.


CBE (SOUTH WEST) HOLDINGS LTD (REGISTERED NUMBER: 07097449)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

3. ACCOUNTING POLICIES - continued
Taxation
Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Investment
Investments in subsidiary undertakings are shown at the lower of cost and net realisable value, less provision, where applicable, for any permanent diminution in value. The directors annually review the investment for impairment.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
Additions 623,106
At 31 January 2024 623,106
NET BOOK VALUE
At 31 January 2024 623,106

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 February 2023
and 31 January 2024 3
NET BOOK VALUE
At 31 January 2024 3
At 31 January 2023 3

7. ULTIMATE CONTROLLING PARTY

During the year under review, the CBE group underwent a demerger.

This transaction included the transfer of the freehold property in CBE (South West) Limited to CBE (South West) Holdings Limited via a dividend in specie.

The new parent company is Berry Investments Holdings Limited. The ultimate controlling parties of Berry Investments Holdings Limited are C J & R K Berry.