C B Management Limited 03668420 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is management consultancy activities other than financial management Digita Accounts Production Advanced 6.30.9574.0 true 03668420 2024-04-01 2025-03-31 03668420 2025-03-31 03668420 bus:OrdinaryShareClass1 2025-03-31 03668420 core:CurrentFinancialInstruments 2025-03-31 03668420 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 03668420 core:FurnitureFittingsToolsEquipment 2025-03-31 03668420 core:MotorVehicles 2025-03-31 03668420 bus:SmallEntities 2024-04-01 2025-03-31 03668420 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 03668420 bus:FilletedAccounts 2024-04-01 2025-03-31 03668420 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03668420 bus:RegisteredOffice 2024-04-01 2025-03-31 03668420 bus:CompanySecretaryDirector2 2024-04-01 2025-03-31 03668420 bus:Director1 2024-04-01 2025-03-31 03668420 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 03668420 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03668420 bus:Agent1 2024-04-01 2025-03-31 03668420 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 03668420 core:MotorVehicles 2024-04-01 2025-03-31 03668420 countries:EnglandWales 2024-04-01 2025-03-31 03668420 2024-03-31 03668420 core:FurnitureFittingsToolsEquipment 2024-03-31 03668420 core:MotorVehicles 2024-03-31 03668420 2023-04-01 2024-03-31 03668420 2024-03-31 03668420 bus:OrdinaryShareClass1 2024-03-31 03668420 core:CurrentFinancialInstruments 2024-03-31 03668420 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 03668420 core:FurnitureFittingsToolsEquipment 2024-03-31 03668420 core:MotorVehicles 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 03668420

C B Management Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

C B Management Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

C B Management Limited

Company Information

Directors

Mr Clive Barrie Berlin

Mrs Caroline Louise Berlin

Company secretary

Mrs Caroline Louise Berlin

Registered office

2 Tamarix Crescent
St Albans
London Colney
AL2 1UT

Accountants

Kajaine Kafton LLP
Chartered Accountants42-46 Station Road
Edgware
Middlesex
HA8 7AB

 

C B Management Limited

(Registration number: 03668420)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

380

477

Current assets

 

Debtors

5

263

-

Cash at bank and in hand

 

95,654

152,209

 

95,917

152,209

Creditors: Amounts falling due within one year

6

(3,173)

(4,080)

Net current assets

 

92,744

148,129

Net assets

 

93,124

148,606

Capital and reserves

 

Called up share capital

7

100

100

Retained earnings

93,024

148,506

Shareholders' funds

 

93,124

148,606

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 August 2025 and signed on its behalf by:
 

.........................................
Mr Clive Barrie Berlin
Director

 

C B Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Tamarix Crescent
St Albans
London Colney
AL2 1UT
United Kingdom

These financial statements were authorised for issue by the Board on 12 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

 

C B Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

 

C B Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 April 2024

10,822

1,660

12,482

At 31 March 2025

10,822

1,660

12,482

Depreciation

At 1 April 2024

10,377

1,628

12,005

Charge for the year

89

8

97

At 31 March 2025

10,466

1,636

12,102

Carrying amount

At 31 March 2025

356

24

380

At 31 March 2024

445

32

477

5

Debtors

Current

2025
£

2024
£

Other debtors

263

-

 

263

-

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Taxation and social security

 

-

487

Accrued expenses

 

1,450

1,450

Corporation tax payable

 

-

80

Directors current account

 

1,723

2,063

 

3,173

4,080

 

C B Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Share capital

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary Shares of £1 each

100

100

100

100

       

8

Dividends

2025

2024

£

£

Interim dividend of £240.00 (2024 - £320.00) per ordinary share

24,000

32,000