Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30false2023-06-22false2Planning application consultancyfalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14953632 2023-06-21 14953632 2023-06-22 2024-06-30 14953632 2022-06-22 2023-06-21 14953632 2024-06-30 14953632 c:Director1 2023-06-22 2024-06-30 14953632 d:CurrentFinancialInstruments 2024-06-30 14953632 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14953632 d:ShareCapital 2024-06-30 14953632 d:RetainedEarningsAccumulatedLosses 2024-06-30 14953632 c:FRS102 2023-06-22 2024-06-30 14953632 c:AuditExempt-NoAccountantsReport 2023-06-22 2024-06-30 14953632 c:FullAccounts 2023-06-22 2024-06-30 14953632 c:PrivateLimitedCompanyLtd 2023-06-22 2024-06-30 14953632 e:PoundSterling 2023-06-22 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14953632









CBS DEVELOPMENTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
CBS DEVELOPMENTS LTD
REGISTERED NUMBER: 14953632

BALANCE SHEET
AS AT 30 JUNE 2024

2024
Note
£

  

Current assets
  

Cash at bank and in hand
 5 
472

  
472

Creditors: amounts falling due within one year
 6 
(29,028)

Net current (liabilities)/assets
  
 
 
(28,556)

Total assets less current liabilities
  
(28,556)

  

Net (liabilities)/assets
  
(28,556)


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
(28,656)

  
(28,556)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




B B R Smith
Director

Date: 19 September 2024

The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
CBS DEVELOPMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

CBS Developments Ltd is a company limited by shares and incorporated in England & Wales under the Companies Act 2006. The address of the registered office is given on the Company information page. The nature of the Company's operations and its principal activities are set out in the Directors’ report. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company meets its day to day working capital requirements through a Directors loan. The Directors intend to continue to support the company. As a result they have adopted the going concern basis of accounting. 

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgments, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. The nature of estimation means the actual outcomes could differ from those estimates. In the accounts amounts recoverable on long term contracts is carried at unbilled time based on charge out rates less a provision where the members believe such time will not be recoverable.


4.


Employees




The average monthly number of employees, including directors, during the period was 2.

Page 2

 
CBS DEVELOPMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
472

472



6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
4,524

Other creditors
21,900

Accruals and deferred income
2,604

29,028



7.


Deferred taxation

The company currently has tax losses c/f of £28,656. No deferred tax asset has been recognised in
respect of these losses.


8.


Related party transactions

Included in other creditors there is a balance of £11,950 owing to a director. No interest is being charged on this balance and it is repayable upon demand.
Included in other creditors there is a balance of £9,950 owing to a company under common control. No interest is being charged on this balance and it is repayable upon demand.

 
Page 3