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REGISTERED NUMBER: 08791565 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 August 2024

for

CRBS (SW) Limited

CRBS (SW) Limited (Registered number: 08791565)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


CRBS (SW) Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: G D Calder





REGISTERED OFFICE: Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST





REGISTERED NUMBER: 08791565 (England and Wales)





ACCOUNTANTS: Stanley Joseph Limited
Chartered Accountants
Suite 1
Liberty House
South Liberty Lane
Bristol
BS3 2ST

CRBS (SW) Limited (Registered number: 08791565)

Statement of Financial Position
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 202,131 41,575

CURRENT ASSETS
Stocks 30,357 581
Debtors 5 344,223 253,191
Cash at bank and in hand 100,580 100,090
475,160 353,862
CREDITORS
Amounts falling due within one year 6 265,680 108,022
NET CURRENT ASSETS 209,480 245,840
TOTAL ASSETS LESS CURRENT
LIABILITIES

411,611

287,415

CREDITORS
Amounts falling due after more than one
year

7

(70,166

)

(25,074

)

PROVISIONS FOR LIABILITIES (38,405 ) (8,905 )
NET ASSETS 303,040 253,436

CRBS (SW) Limited (Registered number: 08791565)

Statement of Financial Position - continued
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 302,940 253,336
SHAREHOLDERS' FUNDS 303,040 253,436

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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 25 March 2025 and were signed by:





G D Calder - Director


CRBS (SW) Limited (Registered number: 08791565)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

CRBS (SW) 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

Going concern
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.

The financial statements have been prepared on the going concern basis which assumes that the company will continue in existence for the foreseeable future. The validity of this assumption depends on the continued financial support of the director, which is intended to continue for the foreseeable future. The financial statements do not include any adjustments that would be necessary if this support was withdrawn.

Turnover
Turnover represents the amounts receivable, excluding VAT and trade discounts, by the company for goods and services provided during the year. All transactions arose in the United Kingdom.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year 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 statement of financial position date.


CRBS (SW) Limited (Registered number: 08791565)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 year was 13 (2023 - 15 ) .

CRBS (SW) Limited (Registered number: 08791565)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 208,277
Additions 194,035
Disposals (46,594 )
At 31 August 2024 355,718
DEPRECIATION
At 1 September 2023 166,702
Charge for year 30,403
Eliminated on disposal (43,518 )
At 31 August 2024 153,587
NET BOOK VALUE
At 31 August 2024 202,131
At 31 August 2023 41,575

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
Additions 194,035
At 31 August 2024 194,035
DEPRECIATION
Charge for year 20,213
At 31 August 2024 20,213
NET BOOK VALUE
At 31 August 2024 173,822

CRBS (SW) Limited (Registered number: 08791565)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 304,535 146,783
Other debtors 39,688 106,408
344,223 253,191

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 108,621 -
Trade creditors 70,678 12,391
Taxation and social security 45,436 79,630
Other creditors 40,945 16,001
265,680 108,022

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 54,311 -
Other creditors 15,855 25,074
70,166 25,074

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

GD Calder
Director
20242023

Capital introduced24,9088,959

Capital withdrawn--


At the year end, the company owed the director £40,230 (2023: £15,322).