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REGISTERED NUMBER: 03909776 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

C.B. Mower Services Limited

C.B. Mower Services Limited (Registered number: 03909776)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.B. Mower Services Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: Mrs S Bunting
Mr C Bunting





SECRETARY: Mrs S Bunting





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





BUSINESS ADDRESS: Unit 5
Wright Yard
Top Road Wimbish
Saffron Walden
Essex
CB10 2XJ





REGISTERED NUMBER: 03909776 (England and Wales)

C.B. Mower Services Limited (Registered number: 03909776)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 11,622 15,583
11,622 15,583

CURRENT ASSETS
Stocks 58,722 58,726
Debtors 7 7,370 11,536
Cash at bank 1,150 5,434
67,242 75,696
CREDITORS
Amounts falling due within one year 8 73,359 80,750
NET CURRENT LIABILITIES (6,117 ) (5,054 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,505

10,529

CREDITORS
Amounts falling due after more than one year 9 5,284 13,638
NET ASSETS/(LIABILITIES) 221 (3,109 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 219 (3,111 )
SHAREHOLDERS' FUNDS 221 (3,109 )

C.B. Mower Services Limited (Registered number: 03909776)

Balance Sheet - continued
31 October 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:




Mrs S Bunting - Director



Mr C Bunting - Director


C.B. Mower Services Limited (Registered number: 03909776)

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


1. STATUTORY INFORMATION

C.B. Mower Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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 the business in 2000, was amortised evenly over its estimated useful life of 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of 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
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.


C.B. Mower Services Limited (Registered number: 03909776)

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


3. ACCOUNTING POLICIES - continued
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 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 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

C.B. Mower Services Limited (Registered number: 03909776)

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


5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 7,000
AMORTISATION
At 1 November 2023
and 31 October 2024 7,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

6. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 69,259
Disposals (8,995 )
At 31 October 2024 60,264
DEPRECIATION
At 1 November 2023 53,676
Charge for year 3,872
Eliminated on disposal (8,906 )
At 31 October 2024 48,642
NET BOOK VALUE
At 31 October 2024 11,622
At 31 October 2023 15,583

C.B. Mower Services Limited (Registered number: 03909776)

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


6. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1 November 2023
and 31 October 2024 6,950
DEPRECIATION
At 1 November 2023 4,018
Charge for year 733
At 31 October 2024 4,751
NET BOOK VALUE
At 31 October 2024 2,199
At 31 October 2023 2,932

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,895 11,018
Other debtors 475 518
7,370 11,536

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,893 7,059
Hire purchase contracts 1,472 1,362
Trade creditors 30,031 27,712
Taxation and social security 2,336 3,716
Other creditors 32,627 40,901
73,359 80,750

Included within other creditors disclosed above is a balance of £3,625 (2023 - £3,582) in relation to accruals, a balance of £16,656 (2023 - £19,555) in relation to the directors loan account, and a balance of £12,346 (2023 - £17,764) in relation to other creditors.

C.B. Mower Services Limited (Registered number: 03909776)

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


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 4,107 10,989
Hire purchase contracts 1,177 2,649
5,284 13,638