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Complete Build Solutions Limited

Registered Number
08238304
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

Complete Build Solutions Limited
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

Joshua Feldman

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

08238304 (England and Wales)
Complete Build Solutions Limited
Statement of Financial Position
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3144,696159,618
144,696159,618
Current assets
Stocks4589,450379,450
Debtors51,172,739996,227
Current asset investments617,81617,816
Cash at bank and on hand37,66526,257
1,817,6701,419,750
Creditors amounts falling due within one year7(1,204,628)(824,919)
Net current assets (liabilities)613,042594,831
Total assets less current liabilities757,738754,449
Creditors amounts falling due after one year8(139,649)(142,000)
Provisions for liabilities9(36,174)(39,904)
Net assets581,915572,545
Capital and reserves
Called up share capital11
Profit and loss account581,914572,544
Shareholders' funds581,915572,545
The financial statements were approved and authorised for issue by the Director on 14 March 2025, and are signed on its behalf by:
Joshua Feldman
Director
Registered Company No. 08238304
Complete Build Solutions Limited
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year44
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 November 2388,484154,84216,632259,958
Additions-55,6612,63158,292
Disposals(54,000)--(54,000)
At 31 October 2434,484210,50319,263264,250
Depreciation and impairment
At 01 November 2351,97540,2198,146100,340
Charge for year1,02837,3862,40040,814
On disposals(21,600)--(21,600)
At 31 October 2431,40377,60510,546119,554
Net book value
At 31 October 243,081132,8988,717144,696
At 31 October 2336,509114,6238,486159,618
4.Stocks

2024

2023

££
Work in progress589,450379,450
Total589,450379,450
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables393,811371,792
Other debtors751,302624,435
Prepayments and accrued income27,626-
Total1,172,739996,227
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Current asset investments
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables654,144522,329
Bank borrowings and overdrafts420,690115,234
Taxation and social security120,174176,297
Other creditors9,62010,945
Accrued liabilities and deferred income-114
Total1,204,628824,919
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts139,649142,000
Total139,649142,000
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)36,17439,904
Total36,17439,904