CBT LIMITED

Company Registration Number:
03210669 (England and Wales)

Unaudited abridged accounts for the year ended 02 January 2025

Period of accounts

Start date: 01 August 2024

End date: 02 January 2025

CBT LIMITED

Contents of the Financial Statements

for the Period Ended 02 January 2025

Balance sheet
Notes

CBT LIMITED

Balance sheet

As at 02 January 2025


Notes
5 months to 2 January 2025
2024


£
£
Fixed assets
Tangible assets: 3 231,530 321,014
Total fixed assets: 231,530 321,014
Current assets
Debtors:   197,746 222,481
Cash at bank and in hand: 136 17,746
Total current assets: 197,882 240,227
Creditors: amounts falling due within one year: 4 (287,603) (284,687)
Net current assets (liabilities): (89,721) (44,460)
Total assets less current liabilities: 141,809 276,554
Creditors: amounts falling due after more than one year: 5 0 (80,325)
Provision for liabilities: (57,833) (70,944)
Total net assets (liabilities): 83,976 125,285
Capital and reserves
Called up share capital: 2 2
Revaluation reserve:6063,588
Profit and loss account: 83,974 61,695
Shareholders funds: 83,976 125,285

The notes form part of these financial statements

CBT LIMITED

Balance sheet statements

For the year ending 2 January 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 01 October 2025
and signed on behalf of the board by:

Name: C R Baldwin
Status: Director

The notes form part of these financial statements

CBT LIMITED

Notes to the Financial Statements

for the Period Ended 02 January 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the period.

Tangible fixed assets and depreciation policy

Depreciation is provided by the company to write off the cost or valuation, less the estimated residual value, of its tangible fixed assets by equal annual instalments over their useful economic lives as follows: Plant and machinery 4 to 10 years Motor cars 3 to 5 years

Other accounting policies

LEASES Where the company enters into a lease which entails taking substantially all the risk and reward of ownership of an asset, the lease is treated as a 'finance lease'. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated over its estimated useful life. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to the profit and loss account, and the capital element which reduces the outstanding obligation for future instalments. All other leases are accounted for as 'operating leases' and the rental charges are charged to the profit and loss account on a straight line basis over the life of the lease. PENSION CONTRIBUTIONS The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account for the period in which they are payable to the scheme. DEFERRED TAXATION Full provision is made for deferred tax assets and liabilities arising from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. EMPLOYEES The average number of employees during the period was: 19 (2024: 19)

CBT LIMITED

Notes to the Financial Statements

for the Period Ended 02 January 2025

2. Employees

5 months to 2 January 2025 2024
Average number of employees during the period 19 19

CBT LIMITED

Notes to the Financial Statements

for the Period Ended 02 January 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 661,657
Additions 6,606
Disposals (41,794)
At 02 January 2025 626,469
Depreciation
At 01 August 2024 340,643
Charge for year 37,348
On disposals (29,330)
Other adjustments 46,278
At 02 January 2025 394,939
Net book value
At 02 January 2025 231,530
At 31 July 2024 321,014

CBT LIMITED

Notes to the Financial Statements

for the Period Ended 02 January 2025

4. Creditors: amounts falling due within one year note

Bank overdraft 20,754 0 Obligations under finance leases 58,911 63,616 Bank loan 14,167 10,000 Trade creditors 86,601 48,051 Corporation tax 18,500 18,500 Other taxes and social security 74,729 91,923 Other creditors 13,173 10,297 Accruals and deferred income 768 42,299 287,603 284,687

CBT LIMITED

Notes to the Financial Statements

for the Period Ended 02 January 2025

5. Creditors: amounts falling due after more than one year note

Obligations under finance leases 0 18,402 Bank loan 0 8,333 Other creditors 0 53,590 0 80,325

CBT LIMITED

Notes to the Financial Statements

for the Period Ended 02 January 2025

6. Revaluation reserve

5 months to 2 January 2025
£
Balance at 01 August 2024 63,588
Surplus or deficit after revaluation (63,588)
Balance at 02 January 2025 0

CBT LIMITED

Notes to the Financial Statements

for the Period Ended 02 January 2025

7. Post balance sheet events

The Company was acquired on the 3rd January 2025 by Clockwork Removals Limited, and the Company ceased to trade. Its last day of trading was the 2nd January 2025.