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UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CBRNERGETICS LIMITED

CBRNERGETICS LIMITED (REGISTERED NUMBER: 09767640)






CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CBRNERGETICS LIMITED

COMPANY INFORMATION
For The Year Ended 31 March 2025







DIRECTOR: K L Catallo





REGISTERED OFFICE: Unit 1, St Stephens Court
15 - 17 St Stephens Road
Bournemouth
Dorset
BH2 6LA





REGISTERED NUMBER: 09767640 (England and Wales)






CBRNERGETICS LIMITED (REGISTERED NUMBER: 09767640)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 34,651 45,798

CURRENT ASSETS
Stocks 178,066 155,629
Debtors 5 1,243,129 659,556
Cash at bank and in hand 1,806,195 2,609,504
3,227,390 3,424,689
CREDITORS
Amounts falling due within one year 6 (1,212,779 ) (1,607,100 )
NET CURRENT ASSETS 2,014,611 1,817,589
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,049,262

1,863,387

CREDITORS
Amounts falling due after more than one year 7 - (42,000 )

PROVISIONS FOR LIABILITIES (5,942 ) (7,720 )
NET ASSETS 2,043,320 1,813,667

CAPITAL AND RESERVES
Called up share capital 9 50,000 50,000
Retained earnings 1,993,320 1,763,667
SHAREHOLDERS' FUNDS 2,043,320 1,813,667

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

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 director and authorised for issue on 29 July 2025 and were signed by:





K L Catallo - Director


CBRNERGETICS LIMITED (REGISTERED NUMBER: 09767640)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2025

1. STATUTORY INFORMATION

CBRNergetics 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.

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 comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - at varying rates on cost

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 1 (2024 - 1 ) .

CBRNERGETICS LIMITED (REGISTERED NUMBER: 09767640)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Equipment
£   
COST
At 1 April 2024 90,590
Additions 4,304
At 31 March 2025 94,894
DEPRECIATION
At 1 April 2024 44,792
Charge for year 15,451
At 31 March 2025 60,243
NET BOOK VALUE
At 31 March 2025 34,651
At 31 March 2024 45,798

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 16,844 124,001
Prepayments 50,887 16,229
Advanced payment of suppliers 800,786 498,090
Performance guarantee 374,612 21,236
1,243,129 659,556

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 38,826 24,715
Amounts owed to group undertakings 12,981 8,179
Taxation and social security 623,155 456,431
Directors loan account 573 50,612
Accrued expenses 9,438 57,411
Deferred income 527,806 1,009,752
1,212,779 1,607,100

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Directors loan account - 42,000

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Due to group undertakings 12,981 -

The parent company, CBRNergetics Holdings Limited, has a fixed and floating charge over the company's assets in respect of the above loan facility. The loan is repayable on demand and interest is chargeable at the discretion of the creditor on the outstanding balance.

CBRNERGETICS LIMITED (REGISTERED NUMBER: 09767640)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
50,000 Ordinary £1 50,000 50,000

10. ULTIMATE CONTROLLING PARTY

The parent undertaking is CBRNergetics Holdings Limited, whose registered office is Unit 1, St Stephens Court, 15-17 St Stephens Road, Bournemouth, BH2 6LA