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REGISTERED NUMBER: 03909776 (England and Wales)















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: Mrs S Bunting





SECRETARY: Mrs S Bunting





REGISTERED OFFICE: Lewis House
Great Chesterford Court
Great Chesterford
Essex
CB10 1PF





REGISTERED NUMBER: 03909776 (England and Wales)

C.B. Mower Services Limited (Registered number: 03909776)

Balance Sheet
31 May 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 5 - -
Tangible assets 6 - 11,622
- 11,622

CURRENT ASSETS
Stocks - 58,722
Debtors 7 - 7,370
Cash at bank 3,260 1,150
3,260 67,242
CREDITORS
Amounts falling due within one year 8 17,873 73,359
NET CURRENT LIABILITIES (14,613 ) (6,117 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(14,613

)

5,505

CREDITORS
Amounts falling due after more than one year 9 - 5,284
NET (LIABILITIES)/ASSETS (14,613 ) 221

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (14,615 ) 219
SHAREHOLDERS' FUNDS (14,613 ) 221

C.B. Mower Services Limited (Registered number: 03909776)

Balance Sheet - continued
31 May 2025


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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

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 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 Board of Directors and authorised for issue on 18 August 2025 and were signed on its behalf by:





Mrs S Bunting - Director


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 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

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 (2024 - 5 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2024 7,000
Disposals (7,000 )
At 31 May 2025 -
AMORTISATION
At 1 November 2024 7,000
Eliminated on disposal (7,000 )
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 60,264
Disposals (60,264 )
At 31 May 2025 -
DEPRECIATION
At 1 November 2024 48,642
Eliminated on disposal (48,642 )
At 31 May 2025 -
NET BOOK VALUE
At 31 May 2025 -
At 31 October 2024 11,622

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 6,950
Disposals (6,950 )
At 31 May 2025 -
DEPRECIATION
At 1 November 2024 4,751
Eliminated on disposal (4,751 )
At 31 May 2025 -
NET BOOK VALUE
At 31 May 2025 -
At 31 October 2024 2,199

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 6,895
Other debtors - 475
- 7,370

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts - 6,893
Hire purchase contracts - 1,472
Trade creditors - 30,031
Taxation and social security - 2,336
Other creditors 17,873 32,627
17,873 73,359

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 - 4,107
Hire purchase contracts - 1,177
- 5,284