2024-04-012024-12-312024-12-31false14285009CBNINE SERVICES 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CBNINE SERVICES LTD

(formerly CBNINE GROUP LIMITED)

Registered Number
14285009
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2024

CBNINE SERVICES LTD
Company Information
for the period from 1 April 2024 to 31 December 2024

Director

PILLEY, Daniel

Registered Address

Cannon House
70 High Street
Haverhill
CB9 8AR

Registered Number

14285009 (England and Wales)
CBNINE SERVICES LTD
Balance Sheet as at
31 December 2024

Notes

31 Dec 2024

31 Mar 2024

£

£

£

£

Fixed assets
Tangible assets360,00139,522
60,00139,522
Current assets
Stocks423,708-
Debtors549,660178,753
Cash at bank and on hand10,655702
84,023179,455
Creditors amounts falling due within one year6(260,635)(372,418)
Net current assets (liabilities)(176,612)(192,963)
Total assets less current liabilities(116,611)(153,441)
Creditors amounts falling due after one year7(53,792)(29,481)
Net assets(170,403)(182,922)
Capital and reserves
Called up share capital100100
Profit and loss account(170,503)(183,022)
Shareholders' funds(170,403)(182,922)
The financial statements were approved and authorised for issue by the Director on 25 July 2025, and are signed on its behalf by:
PILLEY, Daniel
Director
Registered Company No. 14285009
CBNINE SERVICES LTD
Notes to the Financial Statements
for the period ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
Functional and presentation currency
The functional and presentational currency is GBP.
Going concern
After reviewing the Company's forecasts and projections, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. The Company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises revenue recognised by the company in respect of costs incurred on behalf of related companies. Turnover is measured as the fair value of the consideration received or receivable, and is recognised in the Profit and Loss Account in the period to which it relates
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the Company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year, together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
Current taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Tangible fixed assets and depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Straight line (years)
Vehicles4
Office Equipment4
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
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Trade and other creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.Average number of employees

20242024
Average number of employees during the year52
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 April 2444,6394,09448,733
Additions38,584-38,584
Disposals(4,859)-(4,859)
At 31 December 2478,3644,09482,458
Depreciation and impairment
At 01 April 248,0661,1459,211
Charge for year13,08576813,853
On disposals(607)-(607)
At 31 December 2420,5441,91322,457
Net book value
At 31 December 2457,8202,18160,001
At 31 March 2436,5732,94939,522
4.Stocks

2024

2024

££
Work in progress17,650-
Other stocks6,058-
Total23,708-
5.Debtors: amounts due within one year

2024

2024

££
Trade debtors / trade receivables38,037-
Amounts owed by associates and joint ventures / participating interests10,200158,985
Other debtors-19,534
Prepayments and accrued income1,423234
Total49,660178,753
6.Creditors: amounts due within one year

2024

2024

££
Trade creditors / trade payables14,51722,152
Amounts owed to related parties94,35611,400
Taxation and social security7,48516,101
Finance lease and HP contracts13,3315,980
Other creditors128,896316,785
Accrued liabilities and deferred income2,050-
Total260,635372,418
Included within other creditors are amounts due to the defined contribution pension scheme of £683 (March 2024 - £755).
7.Creditors: amounts due after one year

2024

2024

££
Other creditors53,79229,481
Total53,79229,481
8.Obligations under finance leases

2024

2024

££
Finance lease and HP contracts67,12435,461