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REGISTERED NUMBER: 06557243 (England and Wales)















Unaudited Cessation Financial Statements

for the Period 1 April 2024 to 31 January 2025

for

Character Building Developments Limited

Character Building Developments Limited (Registered number: 06557243)






Contents of the Financial Statements
for the Period 1 April 2024 to 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Character Building Developments Limited

Company Information
for the Period 1 April 2024 to 31 January 2025







DIRECTOR: G Thew





REGISTERED OFFICE: 97 Brook Lane,
Warsash
Southampton
SO31 9FE





REGISTERED NUMBER: 06557243 (England and Wales)





ACCOUNTANTS: Accord Accountants
130 Bournemouth Road
Chandler's Ford
Eastleigh
Hampshire
SO53 3AL

Character Building Developments Limited (Registered number: 06557243)

Balance Sheet
31 January 2025

31.1.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 45,472
- 45,472

CURRENT ASSETS
Stocks - 95,000

CREDITORS
Amounts falling due within one year 6 206,675 188,150
NET CURRENT LIABILITIES (206,675 ) (93,150 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(206,675

)

(47,678

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (206,775 ) (47,778 )
SHAREHOLDERS' FUNDS (206,675 ) (47,678 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 3 March 2025 and were signed by:





G Thew - Director


Character Building Developments Limited (Registered number: 06557243)

Notes to the Financial Statements
for the Period 1 April 2024 to 31 January 2025

1. STATUTORY INFORMATION

Character Building Developments Limited 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.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2024 - 2 ).

Character Building Developments Limited (Registered number: 06557243)

Notes to the Financial Statements - continued
for the Period 1 April 2024 to 31 January 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 January 2025 11,000
AMORTISATION
At 1 April 2024
and 31 January 2025 11,000
NET BOOK VALUE
At 31 January 2025 -
At 31 March 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 145,054
Disposals (145,054 )
At 31 January 2025 -
DEPRECIATION
At 1 April 2024 99,582
Eliminated on disposal (99,582 )
At 31 January 2025 -
NET BOOK VALUE
At 31 January 2025 -
At 31 March 2024 45,472

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.3.24
£    £   
Bank loans and overdrafts 53,714 49,025
Trade creditors 75,666 90,406
Taxation and social security 66,487 44,221
Other creditors 10,808 4,498
206,675 188,150