REGISTERED NUMBER: 15120048 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

C & B JOINERY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Boothroyd

Mr B Westray

REGISTERED OFFICE:

8 Clarence Road

Barrow-in-Furness

Cumbria

LA14 5LR

REGISTERED NUMBER:

15120048 (England and Wales)

BANKERS:

National Westminster Bank plc

113 Dalton Road

Barrow in Furness

Cumbria

LA14 1WY

FIXED ASSETS

Tangible assets

4

55,255

20,068

Investment property

5

58,565

-

113,820

20,068

CURRENT ASSETS

Stocks

2,901

-

Debtors

39,597

24,940

Cash at bank

43,838

30,149

86,336

55,089

CREDITORS

Amounts falling due within one year

107,788

57,914

NET CURRENT LIABILITIES

(21,452

)

(2,825

)

TOTAL ASSETS LESS CURRENT LIABILITIES

92,368

17,243

CREDITORS

Amounts falling due after more than one year

25,670

-

NET ASSETS

66,698

17,243

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

66,696

17,241

SHAREHOLDERS' FUNDS

66,698

17,243

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 October 2025 and were signed on its behalf by:

Mr C Boothroyd - Director

Mr B Westray - Director

1.	STATUTORY INFORMATION

C & B Joinery 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on the going concern basis.

Turnover

Turnover represents net invoiced sales of goods and services as adjusted for accrued income, excluding VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

25,000

Additions

50,234

At 31 August 2025

75,234

DEPRECIATION

At 1 September 2024

4,932

Charge for year

15,047

At 31 August 2025

19,979

NET BOOK VALUE

At 31 August 2025

55,255

At 31 August 2024

20,068

The net book value of tangible fixed assets includes £31,505 (2024: £NIL) in respect of assets held under hire purchase agreements. The amount of depreciation in respect of such assets amounted to £7,876 (2024: £NIL) for the financial year.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

58,565

At 31 August 2025

58,565

NET BOOK VALUE

At 31 August 2025

58,565

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase

28,693

-

The hire purchase loan is secured against the asset to which the finance agreement relates.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

2

Ordinary

£1

2

2

8.	RELATED PARTY DISCLOSURES

At the year end Mr C Boothroyd, a director of the company, had on an interest-free basis advanced £44,112 to the company (2024: £23,653). This amount is unsecured and repayable on demand.

At the year end Mr B Westray, a director of the company, had on an interest-free basis advanced £25 to the company (2024: £54). This amount is unsecured and repayable on demand.