CBF Mechanical Ltd
Registered number: 13865145
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 9,980 9,676
Current assets
Cash at bank and in hand 4,879 1,691
Creditors: amounts falling due within one year 4 (2,385) (4,070)
Net current assets/(liabilities) 2,494 (2,379)
Total assets less current liabilities 12,474 7,297
Creditors: amounts falling due after more than one year 5 (12,127) -
Net assets 347 7,297
Capital and reserves
Called up share capital 100 100
Profit and loss account 247 7,197
Shareholders' funds 347 7,297
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Carlo Franchi
Director
Approved by the board on 26 October 2024
CBF Mechanical Ltd
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2023 12,095
Additions 2,799
At 31 January 2024 14,894
Depreciation
At 1 February 2023 2,419
Charge for the year 2,495
At 31 January 2024 4,914
Net book value
At 31 January 2024 9,980
At 31 January 2023 9,676
4 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 1,695 3,385
Other creditors 690 685
2,385 4,070
5 Creditors: amounts falling due after one year 2024 2023
£ £
Other creditors 12,127 -
6 Other information
CBF Mechanical Ltd is a private company limited by shares and incorporated in England. Its registered office is:
51 Hampton Crescent
Gravesend
DA12 4JD
CBF Mechanical Ltd 13865145 false 2023-02-01 2024-01-31 2024-01-31 VT Final Accounts April 2022 Carlo Franchi No description of principal activity 13865145 2022-01-21 2023-01-31 13865145 core:WithinOneYear 2023-01-31 13865145 core:AfterOneYear 2023-01-31 13865145 core:ShareCapital 2023-01-31 13865145 core:RetainedEarningsAccumulatedLosses 2023-01-31 13865145 2023-02-01 2024-01-31 13865145 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13865145 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 13865145 bus:Director40 2023-02-01 2024-01-31 13865145 core:PlantMachinery 2023-02-01 2024-01-31 13865145 countries:England 2023-02-01 2024-01-31 13865145 bus:FRS102 2023-02-01 2024-01-31 13865145 bus:FullAccounts 2023-02-01 2024-01-31 13865145 2024-01-31 13865145 core:WithinOneYear 2024-01-31 13865145 core:AfterOneYear 2024-01-31 13865145 core:ShareCapital 2024-01-31 13865145 core:RetainedEarningsAccumulatedLosses 2024-01-31 13865145 core:PlantMachinery 2024-01-31 13865145 2023-01-31 13865145 core:PlantMachinery 2023-01-31 iso4217:GBP xbrli:pure