2024-04-01 08946630 2025-03-31 08946630 2024-04-01 2025-03-31 08946630 2024-03-31 08946630 2023-04-01 2024-03-31 08946630 uk-core:WithinOneYear 2024-03-31 08946630 uk-core:WithinOneYear 2025-03-31 08946630 uk-core:AfterOneYear 2024-03-31 08946630 uk-core:AfterOneYear 2025-03-31 08946630 uk-core:ShareCapital 2025-03-31 08946630 uk-core:ShareCapital 2024-03-31 08946630 uk-core:RetainedEarningsAccumulatedLosses 2025-03-31 08946630 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 08946630 uk-bus:Director1 2024-04-01 2025-03-31 08946630 uk-core:NetGoodwill 2024-04-01 2025-03-31 08946630 uk-core:OtherPropertyPlantEquipment uk-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08946630 uk-core:ToolsEquipment 2024-04-01 2025-03-31 08946630 uk-core:CommercialMotorVehicles 2024-04-01 2025-03-31 08946630 uk-core:FurnitureFittings 2024-04-01 2025-03-31 08946630 uk-core:Goodwill 2024-03-31 08946630 uk-core:Goodwill 2025-03-31 08946630 uk-core:ToolsEquipment 2024-03-31 08946630 uk-core:FurnitureFittings 2024-03-31 08946630 uk-core:CommercialMotorVehicles 2024-03-31 08946630 uk-core:OtherPropertyPlantEquipment uk-core:OwnedOrFreeholdAssets 2024-03-31 08946630 uk-core:CommercialMotorVehicles 2025-03-31 08946630 uk-core:FurnitureFittings 2025-03-31 08946630 uk-core:ToolsEquipment 2025-03-31 08946630 uk-core:OtherPropertyPlantEquipment uk-core:OwnedOrFreeholdAssets 2025-03-31 08946630 uk-core:AfterOneYear uk-core:Secured 2025-03-31 08946630 uk-core:AfterOneYear uk-core:Secured 2024-03-31 iso4217:GBP xbrli:pure 08946630 uk-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08946630 uk-bus:FRS102 2024-04-01 2025-03-31 08946630 uk-bus:FilletedAccounts 2024-04-01 2025-03-31 08946630 uk-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31

CBS Shipping Services Ltd

Registered Number:08946630

For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 March 2025
CBS Shipping Services Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3

Registered Number :

08946630

As at 31 March 2025

CBS Shipping Services Ltd
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Intangible assets

1
1
2

Property, plant and equipment

19,633
8,787
3
19,634
8,788

Current assets

Trade and other receivables

7,563
2,778
4
6,970

Cash and cash equivalents

19,215
21,993
14,533

Trade and other payables: amounts falling due within one
year

(29,487)
(7,894)
5
(14,954)
14,099
Net current assets

Total assets less current liabilities

33,733
(6,166)

Trade and other payables: amounts falling due after more
than one year

(13,654)
(47,730)
6
(13,997)
Net liabilities
(19,820)

Capital and reserves

Called up share capital

1,000
1,000

Retained earnings

(14,997)
(20,820)
(13,997)
(19,820)
Shareholders' funds

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

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

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Craig Brown Director

These financial statements were approved and authorised for issue by the Board on 11 July 2025 and were signed by:

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4

Registered Number :

08946630

For the year ended 31 March 2025
CBS Shipping Services Ltd
Statement of Financial Position Continued

The notes form part of these financial statements

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5
For the year ended 31 March 2025
CBS Shipping Services Ltd
Notes to the Financial Statements
Statutory Information

CBS Shipping Services Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 08946630.

Registered address:

85 Mitcham Lane
Croydon
Surrey
SW16 6LY

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of 5 years.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

25% Straight line

25% Straight line

Computer equipment

25% Straight line

Motor vehicles

25% Straight line

Fixtures and fittings
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6
For the year ended 31 March 2025
CBS Shipping Services Ltd
Notes to the Financial Statements Continued

2. Intangible fixed assets

Goodwill

Cost or valuation

£

At 01 April 2024

10,000

At 31 March 2025

10,000

Amortisation

At 01 April 2024

9,999

At 31 March 2025

9,999

Net book value

At 31 March 2025

1

At 31 March 2024

1

3. Property, plant and equipment

Total

Computer
equipment

Fixtures and
fittings

Motor vehicles

Plant and
machinery

£

£

£

£

£

Cost or
valuation

At 01 April 2024

46,332
5,370
5,974
34,559
429
24,095
-
-
24,095
-

Additions

-
-
(18,059)
-

Disposals

(18,059)

At 31 March 2025

40,595
5,974
5,370
52,368
429

Provision for depreciation and impairment

At 01 April 2024

37,545
3,928
3,027
30,276
314
Charge for year
(4,810)
1,343
1,493
(7,753)
107

At 31 March 2025

32,735
5,271
4,520
22,523
421

At 31 March 2025

Net book value

8
18,072
1,454
99
19,633

At 31 March 2024

115
4,283
2,947
1,442
8,787

4. Trade and other receivables

2024
2025

£

£

Other debtors

2,778
7,563

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7
For the year ended 31 March 2025
CBS Shipping Services Ltd
Notes to the Financial Statements Continued

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

2
2

Taxation and social security

4,132
14,132

Other creditors

3,760
15,353
7,894
29,487

6. Trade and other payables: amounts falling due after more than one year

2024
2025

£

£

Bank loans and overdraft

7,057
13,654

Other creditors

40,673
-
47,730
13,654

7. Average number of persons employed

During the year the average number of employees was 4 (2024 : 4)
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