IRIS Accounts Production v24.3.2.46 09421873 director 1.1.24 31.12.24 31.12.24 9.4.25 false true false false true false Auditors Opinion Ordinary 750.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh094218732023-12-31094218732024-12-31094218732024-01-012024-12-31094218732022-12-31094218732023-01-012023-12-31094218732023-12-3109421873ns15:EnglandWales2024-01-012024-12-3109421873ns14:PoundSterling2024-01-012024-12-3109421873ns10:Director12024-01-012024-12-3109421873ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3109421873ns10:SmallEntities2024-01-012024-12-3109421873ns10:Audited2024-01-012024-12-3109421873ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3109421873ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3109421873ns10:FullAccounts2024-01-012024-12-3109421873ns10:OrdinaryShareClass12024-01-012024-12-3109421873ns10:CompanySecretary12024-01-012024-12-3109421873ns10:RegisteredOffice2024-01-012024-12-3109421873ns5:CurrentFinancialInstruments2024-12-3109421873ns5:CurrentFinancialInstruments2023-12-3109421873ns5:ShareCapital2024-12-3109421873ns5:ShareCapital2023-12-3109421873ns5:RetainedEarningsAccumulatedLosses2024-12-3109421873ns5:RetainedEarningsAccumulatedLosses2023-12-3109421873ns5:PlantMachinery2024-01-012024-12-3109421873ns5:PlantMachinery2023-12-3109421873ns5:PlantMachinery2024-12-3109421873ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3109421873ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3109421873ns10:OrdinaryShareClass12024-12-3109421873ns5:RetainedEarningsAccumulatedLosses2023-12-3109421873ns5:RetainedEarningsAccumulatedLosses2024-01-012024-12-310942187312024-01-012024-12-31
REGISTERED NUMBER: 09421873 (England and Wales)












Financial Statements

for the Year Ended 31 December 2024

for

CBS Concrete Products Limited

CBS Concrete Products Limited (Registered number: 09421873)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CBS Concrete Products Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: H O Ciers





SECRETARY: MY UK OFFICE LIMITED





REGISTERED OFFICE: Westwood House
Annie Med Lane
South Cave
Brough
East Yorkshire
HU15 2HG





REGISTERED NUMBER: 09421873 (England and Wales)





AUDITORS: Try Lunn & Co
Chartered Accountants
and Statutory Auditors
Roland House
Princes Dock Street
HULL HU1 2LD

CBS Concrete Products Limited (Registered number: 09421873)

Balance Sheet
31 December 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 6 57,168 56,326
Cash at bank 33,016 29,833
90,184 86,159
CREDITORS
Amounts falling due within one year 7 5,560 4,144
NET CURRENT ASSETS 84,624 82,015
TOTAL ASSETS LESS CURRENT
LIABILITIES

84,624

82,015

CAPITAL AND RESERVES
Called up share capital 8 75,000 75,000
Retained earnings 9 9,624 7,015
SHAREHOLDERS' FUNDS 84,624 82,015

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 April 2025 and were signed by:





H O Ciers - Director


CBS Concrete Products Limited (Registered number: 09421873)

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

1. STATUTORY INFORMATION

CBS Concrete Products 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.

Turnover comprises revenue from management recharges to fellow group company CBS Beton, at cost plus an agreed mark up.

Revenue from management recharges is invoiced and recognised on a quarterly basis in the same quarter the costs were incurred.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

CBS Concrete Products Limited (Registered number: 09421873)

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

4. AUDITORS' REMUNERATION
2024 2023
£    £   
Fees payable to the company's auditors for the audit of the company's
financial statements

2,130

1,850

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024
and 31 December 2024 675
DEPRECIATION
At 1 January 2024
and 31 December 2024 675
NET BOOK VALUE
At 31 December 2024 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 57,079 55,610
Other debtors 89 716
57,168 56,326

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors - 630
Amounts owed to group undertakings 1,808 -
Taxation and social security 672 599
Other creditors 3,080 2,915
5,560 4,144

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
100 Share capital 1 750 75,000 75,000

CBS Concrete Products Limited (Registered number: 09421873)

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

9. RESERVES
Retained
earnings
£   

At 1 January 2024 7,015
Profit for the year 2,609
At 31 December 2024 9,624

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Simon Moss FCCA (Senior Statutory Auditor)
for and on behalf of Try Lunn & Co

11. RELATED PARTY DISCLOSURES

During the year the company paid management recharges totalling £6,991 (2023 - £4,327) to Wiebema Comm. VA, the immediate parent company of CBS Concrete Products Limited.

At the balance sheet date £1,808 was owed to Wiebema Comm. VA from CBS Concrete Products Limited (2023 - £1,170 owed from Wiebema Comm. VA to CBS Concrete Products).

During the year the company recharged costs to CBS Beton NV totalling £14,223 (2023 - £13,107).

At the balance sheet date £57,079 (2023 - £54,440) was owed by CBS Beton NV to CBS Concrete Products Limited.

During the year the company received interest on an intercompany loan balance totalling £2,604 (2023 - £2,362) from CBS Beton NV.

12. ULTIMATE CONTROLLING PARTY

The immediate controlling party is Wiebema Comm VA, a company whose registered office is in Belgium.

The ultimate controlling party is Gem IV.