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REGISTERED NUMBER: 11182230 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CENTRAL BUILDING AND WELDING ACADEMY LTD

CENTRAL BUILDING AND WELDING ACADEMY LTD (REGISTERED NUMBER: 11182230)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CENTRAL BUILDING AND WELDING ACADEMY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTOR: D Winterburn





REGISTERED OFFICE: Unit 1
Crondal Road
Bayton Road Industrial Estate
Coventry
CV7 9NH





REGISTERED NUMBER: 11182230 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

CENTRAL BUILDING AND WELDING ACADEMY LTD (REGISTERED NUMBER: 11182230)

BALANCE SHEET
28 FEBRUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,000 20,000
Tangible assets 5 93,902 105,012
108,902 125,012

CURRENT ASSETS
Stocks 35,000 17,350
Debtors 6 112,696 2,833
Cash at bank 48,491 117,121
196,187 137,304
CREDITORS
Amounts falling due within one year 7 148,302 131,330
NET CURRENT ASSETS 47,885 5,974
TOTAL ASSETS LESS CURRENT
LIABILITIES

156,787

130,986

CREDITORS
Amounts falling due after more than one
year

8

(26,153

)

(43,795

)

PROVISIONS FOR LIABILITIES (15,416 ) (11,818 )
NET ASSETS 115,218 75,373

CAPITAL AND RESERVES
Called up and paid share capital 100 100
Retained earnings 115,118 75,273
115,218 75,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

CENTRAL BUILDING AND WELDING ACADEMY LTD (REGISTERED NUMBER: 11182230)

BALANCE SHEET - continued
28 FEBRUARY 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 June 2025 and were signed by:





D Winterburn - Director


CENTRAL BUILDING AND WELDING ACADEMY LTD (REGISTERED NUMBER: 11182230)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025


1. STATUTORY INFORMATION

Central Building And Welding Academy Ltd 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. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on reducing balance, 25% on cost and 20% on cost

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
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.


CENTRAL BUILDING AND WELDING ACADEMY LTD (REGISTERED NUMBER: 11182230)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


2. ACCOUNTING POLICIES - continued
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
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 17 (2024 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2024
and 28 February 2025 50,000
AMORTISATION
At 1 March 2024 30,000
Charge for year 5,000
At 28 February 2025 35,000
NET BOOK VALUE
At 28 February 2025 15,000
At 29 February 2024 20,000

CENTRAL BUILDING AND WELDING ACADEMY LTD (REGISTERED NUMBER: 11182230)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 March 2024 36,874 120,379 157,253
Additions - 6,531 6,531
At 28 February 2025 36,874 126,910 163,784
DEPRECIATION
At 1 March 2024 - 52,241 52,241
Charge for year - 17,641 17,641
At 28 February 2025 - 69,882 69,882
NET BOOK VALUE
At 28 February 2025 36,874 57,028 93,902
At 29 February 2024 36,874 68,138 105,012

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 112,696 -
Other debtors - 2,833
112,696 2,833

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,000 10,560
Hire purchase contracts 8,203 8,203
Trade creditors 1,454 323
Taxation and social security 110,540 81,452
Other creditors 18,105 30,792
148,302 131,330

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 3,595 13,034
Hire purchase contracts 22,558 30,761
26,153 43,795