| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 November 2024 to 31 May 2025 |
| for |
| C.B. Mower Services Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 1 November 2024 to 31 May 2025 |
| for |
| C.B. Mower Services Limited |
| C.B. Mower Services Limited (Registered number: 03909776) |
| Contents of the Financial Statements |
| for the Period 1 November 2024 to 31 May 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| C.B. Mower Services Limited |
| Company Information |
| for the Period 1 November 2024 to 31 May 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| C.B. Mower Services Limited (Registered number: 03909776) |
| Balance Sheet |
| 31 May 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 5 |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
| CREDITORS |
| Amounts falling due after more than one year | 9 |
| NET (LIABILITIES)/ASSETS | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) |
| C.B. Mower Services Limited (Registered number: 03909776) |
| Balance Sheet - continued |
| 31 May 2025 |
| The directors acknowledge their 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 were approved by the Board of Directors and authorised for issue on |
| C.B. Mower Services Limited (Registered number: 03909776) |
| Notes to the Financial Statements |
| for the Period 1 November 2024 to 31 May 2025 |
| 1. | STATUTORY INFORMATION |
| C.B. Mower Services Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements have not been prepared on a going concern basis as a result of the company ceasing to trade. As the financial statements have not been prepared on a going concern basis: |
| - All fixed assets have been reclassified as current assets and have been sold to the director at the lower of cost and net realisable value; |
| - Long term liabilities have been reclassified as current liabilities and any costs of early settlement have been recognised; and |
| - Any other costs associated with winding up the business have been recognised. |
| Change of year end |
| The financial statements have been prepared for the shorter period of 7 months and therefore the amounts presented in the financial statements (including the related notes) are not entirely comparable with the previous period of 12 months. |
| The reason for the shorter period of reporting is that the company ceased trading on 31 May 2025. |
| 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 the business in 2000, was amortised evenly over its estimated useful life of 10 years. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life, or if held under a finance lease, over the lease term, whichever is the shorter. |
| Plant and machinery etc - 25% on reducing balance |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| C.B. Mower Services Limited (Registered number: 03909776) |
| Notes to the Financial Statements - continued |
| for the Period 1 November 2024 to 31 May 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments. |
| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. |
| Debt instruments are subsequently measured at amortised cost. |
| Taxation |
| Taxation for the period 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 period 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 |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 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. |
| Going concern |
| As disclosed in the Report of the Directors, the company has ceased to trade. As a result of this, the financial statements have not been prepared on a going concern basis. The basis of preparation of the financial statements is outlined in note 3. |
| C.B. Mower Services Limited (Registered number: 03909776) |
| Notes to the Financial Statements - continued |
| for the Period 1 November 2024 to 31 May 2025 |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 5. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 November 2024 |
| Disposals | ( |
) |
| At 31 May 2025 |
| AMORTISATION |
| At 1 November 2024 |
| Eliminated on disposal | ( |
) |
| At 31 May 2025 |
| NET BOOK VALUE |
| At 31 May 2025 |
| At 31 October 2024 |
| 6. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 November 2024 |
| Disposals | ( |
) |
| At 31 May 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Eliminated on disposal | ( |
) |
| At 31 May 2025 |
| NET BOOK VALUE |
| At 31 May 2025 |
| At 31 October 2024 |
| C.B. Mower Services Limited (Registered number: 03909776) |
| Notes to the Financial Statements - continued |
| for the Period 1 November 2024 to 31 May 2025 |
| 6. | TANGIBLE FIXED ASSETS - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 November 2024 |
| Disposals | ( |
) |
| At 31 May 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Eliminated on disposal | ( |
) |
| At 31 May 2025 |
| NET BOOK VALUE |
| At 31 May 2025 |
| At 31 October 2024 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Hire purchase contracts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Included within other creditors disclosed above is a balance of £nil (2024 - £3,625) in relation to accrued expenses, a balance of £17,873 (2024 - £16,656) in relation to the directors loan account and a balance of £nil (2024 - £12,346) in relation to other creditors. |
| C.B. Mower Services Limited (Registered number: 03909776) |
| Notes to the Financial Statements - continued |
| for the Period 1 November 2024 to 31 May 2025 |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| Hire purchase contracts |