CB Building Services Ltd
Filleted Accounts
31 March 2025
Registered number
15184527
CB Building Services Ltd
Accountants' Report
Accountants' report to the director of
CB Building Services Ltd
You consider that the company is exempt from an audit for the period ended 31 March 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial period and of its profit or loss for the financial period.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
George Birch Accountancy
Accountants
3 Badcock Road
Haslingfield
Cambridge
CB23 1LF
5 June 2025
CB Building Services Ltd
Registered number: 15184527
Balance Sheet
as at 31 March 2025
Notes 2025
£
Current assets
Debtors 3 263,363
Cash at bank and in hand 49,494
312,857
Creditors: amounts falling due within one year 4 (220,602)
Net current assets 92,255
Net assets 92,255
Capital and reserves
Called up share capital 100
Profit and loss account 92,155
Shareholder's funds 92,255
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr J Sharp
Director
Approved by the board on 5 June 2025
CB Building Services Ltd
Notes to the Accounts
for the period from 3 October 2023 to 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2025
Number
Average number of persons employed by the company 1
3 Debtors 2025
£
Trade debtors 218,175
Other debtors 45,188
263,363
4 Creditors: amounts falling due within one year 2025
£
Trade creditors 63,619
Directors loan account 67
Taxation and social security costs 26,266
Other creditors 130,650
220,602
5 Other information
CB Building Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Cheston House
London Road
Great Chesterford
CB10 1NY
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