Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31truefalse2024-04-01falseNo description of principal activity77The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06360610 2024-04-01 2025-03-31 06360610 2023-04-01 2024-03-31 06360610 2025-03-31 06360610 2024-03-31 06360610 c:Director2 2024-04-01 2025-03-31 06360610 d:Buildings 2024-04-01 2025-03-31 06360610 d:Buildings 2025-03-31 06360610 d:Buildings 2024-03-31 06360610 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06360610 d:Buildings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06360610 d:PlantMachinery 2024-04-01 2025-03-31 06360610 d:PlantMachinery 2025-03-31 06360610 d:PlantMachinery 2024-03-31 06360610 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06360610 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06360610 d:MotorVehicles 2024-04-01 2025-03-31 06360610 d:MotorVehicles 2025-03-31 06360610 d:MotorVehicles 2024-03-31 06360610 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06360610 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06360610 d:FurnitureFittings 2024-04-01 2025-03-31 06360610 d:FurnitureFittings 2025-03-31 06360610 d:FurnitureFittings 2024-03-31 06360610 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06360610 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06360610 d:OfficeEquipment 2024-04-01 2025-03-31 06360610 d:OfficeEquipment 2025-03-31 06360610 d:OfficeEquipment 2024-03-31 06360610 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06360610 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06360610 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 06360610 d:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 06360610 d:CurrentFinancialInstruments 2025-03-31 06360610 d:CurrentFinancialInstruments 2024-03-31 06360610 d:Non-currentFinancialInstruments 2025-03-31 06360610 d:Non-currentFinancialInstruments 2024-03-31 06360610 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06360610 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 06360610 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 06360610 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 06360610 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 06360610 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 06360610 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 06360610 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 06360610 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 06360610 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-03-31 06360610 d:ShareCapital 2025-03-31 06360610 d:ShareCapital 2024-03-31 06360610 d:CapitalRedemptionReserve 2024-04-01 2025-03-31 06360610 d:OtherMiscellaneousReserve 2025-03-31 06360610 d:OtherMiscellaneousReserve 2024-03-31 06360610 d:RetainedEarningsAccumulatedLosses 2025-03-31 06360610 d:RetainedEarningsAccumulatedLosses 2024-03-31 06360610 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06360610 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 06360610 c:FRS102 2024-04-01 2025-03-31 06360610 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 06360610 c:FullAccounts 2024-04-01 2025-03-31 06360610 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06360610 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 06360610









CBR ELECTRICAL SUPPLIES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
  
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CBR ELECTRICAL SUPPLIES LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

You consider that the Company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the Statement of financial position, your responsibilities for ensuring that the Company keeps adequate accounting records which comply with section 386 of the Companies Act 2006, and for preparing the financial statements which give a true and fair view of the state of affairs of the Company and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the financial statements on pages 12 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 financial statements.

  



Witton Metcalfe
 
London House
77 High Street
Sevenoaks
Kent
TN13 1LD
24 June 2025
Page 1

 
CBR ELECTRICAL SUPPLIES LIMITED
REGISTERED NUMBER: 06360610

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
252,793
244,308

  
252,793
244,308

Current assets
  

Stocks
  
112,676
128,472

Debtors: amounts falling due within one year
 5 
392,035
330,769

Cash at bank and in hand
 6 
50,180
49,979

  
554,891
509,220

Creditors: amounts falling due within one year
 7 
(324,785)
(253,754)

Net current assets
  
 
 
230,106
 
 
255,466

Total assets less current liabilities
  
482,899
499,774

Creditors: amounts falling due after more than one year
 8 
(88,253)
(81,236)

Provisions for liabilities
  

Deferred tax
 11 
(6,488)
(1,708)

  
 
 
(6,488)
 
 
(1,708)

Net assets
  
388,158
416,830


Capital and reserves
  

Called up share capital 
  
2
3

Other reserves
  
1
-

Profit and loss account
  
388,155
416,827

  
388,158
416,830


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies
Page 2

 
CBR ELECTRICAL SUPPLIES LIMITED
REGISTERED NUMBER: 06360610
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 June 2025.




David William Card
Director

The notes on pages 4 to 12 form part of these financial statements.

Page 3

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

CBR Electrical Supplies Limited is a private company limited by shares registered in England and Wales number 06360610. Its registered office is situated at Unit K, Phase House, Fircroft Way, Edenbridge, Kent TN8 6EL. The principal activity is electrical wholesaling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

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.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Pensions

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 Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Multi-employer pension plan

The Company is a member of a multi-employer plan. Where it is not possible for the Company to obtain sufficient information to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.

 
2.7

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.8

Tangible fixed assets

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.

Page 5

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.8
Tangible fixed assets (continued)

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Freehold property
-
4%
straight line basis
Plant and machinery
-
33%
reducing balance basis
Motor vehicles
-
33%
reducing balance basis
Fixtures and fittings
-
33%
straight line basis
Office equipment
-
33%
straight line basis

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.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

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.

 
2.11

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.

 
2.12

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.

Page 6

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Deferred tax liabilities are also presented within provisions but are measured in accordance with the accounting policy on taxation.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.14

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2024 - 7).


4.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment

£
£
£
£
£



Cost or valuation


At 1 April 2024
240,841
115,322
65,429
44,718
20,209


Additions
-
-
39,791
979
7,540


Disposals
-
(68,317)
(65,429)
-
-



At 31 March 2025

240,841
47,005
39,791
45,697
27,749



Depreciation


At 1 April 2024
21,000
92,386
64,291
44,717
19,817


Charge for the year on owned assets
7,000
3,850
-
326
2,861


Charge for the year on financed assets
-
-
13,263
-
-


Disposals
-
(56,930)
(64,291)
-
-



At 31 March 2025

28,000
39,306
13,263
45,043
22,678
Page 7

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

           4.Tangible fixed assets (continued)




Net book value



At 31 March 2025
212,841
7,699
26,528
654
5,071



At 31 March 2024
219,841
22,936
1,138
1
392

Total

£



Cost or valuation


At 1 April 2024
486,519


Additions
48,310


Disposals
(133,746)



At 31 March 2025

401,083



Depreciation


At 1 April 2024
242,211


Charge for the year on owned assets
14,037


Charge for the year on financed assets
13,263


Disposals
(121,221)



At 31 March 2025

148,290



Net book value



At 31 March 2025
252,793



At 31 March 2024
244,308

The net book value of motor vehicles held under finance leases and hire purchase agreements is £26,528.


5.


Debtors

2025
2024
£
£


Trade debtors
315,116
319,039

Other debtors
72,150
5,102
Page 8

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.Debtors (continued)


Prepayments and accrued income
4,769
6,628

392,035
330,769


Included within other debtors due within one year is a loan to P A Reeves, a former director, amounting to £36,500 (2024 - £0). The amount is repayable on demand with no interest charged. The above amount was repaid on 1 June 2025 .




6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
50,180
49,979

50,180
49,979



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
5,208
4,808

Trade creditors
217,954
162,393

Corporation tax
16
23,642

Other taxation and social security
41,523
42,619

Obligations under finance lease and hire purchase contracts
8,300
6,542

Other creditors
7,132
7,600

Accruals and deferred income
44,652
6,150

324,785
253,754


The following liabilities were secured:




Details of security provided:

£5,208 bank loan was secured on land and buildings and all assets included in note 4 above. £8,300 hire purchase was secured on on motor vehicles included in note 4 above.

Page 9

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
75,930
81,236

Net obligations under finance leases and hire purchase contracts
12,323
-

88,253
81,236


The following liabilities were secured:




Details of security provided:

£75,930 bank loan is secured on land and buildings and all assets included in note 4 above. £12,323 hire purchase is secured on motor vehicles included in note 4 above.

Page 10

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
5,208
4,808


5,208
4,808

Amounts falling due 1-2 years

Bank loans
5,508
5,208


5,508
5,208

Amounts falling due 2-5 years

Bank loans
18,574
17,674


18,574
17,674

Amounts falling due after more than 5 years

Bank loans
51,848
58,354

51,848
58,354

81,138
86,044



10.


Hire purchase and finance leases


2025
2024
£
£

Total future minimum lease payments at the end of the year were £23,315.
 
-
 
-


11.


Deferred taxation

Page 11

 
CBR ELECTRICAL SUPPLIES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
 
11.Deferred taxation (continued)




2025


£






At beginning of year
(1,708)


Charged to profit or loss
(4,780)



At end of year
(6,488)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(6,488)
(1,708)

(6,488)
(1,708)


12.


Reserves

Capital redemption reserve

£1 represents the redemption and purchase of the company's own shares from unappropriated profits.


13.


Pension commitments

The company operates a defined contrbution scheme for the benefit of its staff. The cost to the company is £5976 and it has a future annual commitment of £5796 per annum.


14.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases of £10,608.






 
Page 12