REGISTERED NUMBER: 07525532 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Central Building Services (Sw) Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Newman

REGISTERED OFFICE:

7 Regent Street

Kingswood

Bristol

BS15 8JX

REGISTERED NUMBER:

07525532 (England and Wales)

ACCOUNTANTS:

Norton Tax Shops Limited

3 & 5 Station Road

Keynsham

Bristol

BS31 2BH

FIXED ASSETS

Tangible assets

4

18,003

28,786

CURRENT ASSETS

Stocks

2,000

21,516

Debtors

18,235

54,355

Cash at bank and in hand

123,602

37,934

143,837

113,805

CREDITORS

Amounts falling due within one year

77,126

106,043

NET CURRENT ASSETS

66,711

7,762

TOTAL ASSETS LESS CURRENT LIABILITIES

84,714

36,548

CREDITORS

Amounts falling due after more than one year

(5,856

)

(26,834

)

PROVISIONS FOR LIABILITIES

5

(4,501

)

(7,196

)

NET ASSETS

74,357

2,518

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

74,257

2,418

SHAREHOLDERS' FUNDS

74,357

2,518

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 9 May 2025 and were signed by:

Mr D Newman - Director

1.	STATUTORY INFORMATION

Central Building Services (Sw) 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Taxation

Taxation for the year 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 year 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.

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 9 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 March 2024

80,557

Disposals

(24,628

)

At 28 February 2025

55,929

DEPRECIATION

At 1 March 2024

51,771

Charge for year

6,000

Eliminated on disposal

(19,845

)

At 28 February 2025

37,926

NET BOOK VALUE

At 28 February 2025

18,003

At 29 February 2024

28,786

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 March 2024

and 28 February 2025

48,283

DEPRECIATION

At 1 March 2024

25,302

Charge for year

5,745

At 28 February 2025

31,047

NET BOOK VALUE

At 28 February 2025

17,236

At 29 February 2024

22,981

5.	PROVISIONS FOR LIABILITIES

28.2.25

29.2.24

£

£

Deferred tax

4,501

7,196

Deferred

tax

£

Balance at 1 March 2024

7,196

Provided during year

(2,695

)

Balance at 28 February 2025

4,501

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

28.2.25

29.2.24

£

£

Mr D Newman

Balance outstanding at start of year

(14,278

)

(18,092

)

Amounts repaid

14,117

3,814

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(161

)

(14,278

)

7.	RELATED PARTY DISCLOSURES

During the year under review, rent was paid to Mr D Newman of £7,200 (2024: £6,000). The amount paid represents market value and was incurred as part of the normal course of business.