CB1 OPPORTUNITIES LTD

Company Registration Number:
14503938 (England and Wales)

Unaudited abridged accounts for the year ended 30 November 2024

Period of accounts

Start date: 01 December 2023

End date: 30 November 2024

CB1 OPPORTUNITIES LTD

Contents of the Financial Statements

for the Period Ended 30 November 2024

Balance sheet
Notes

CB1 OPPORTUNITIES LTD

Balance sheet

As at 30 November 2024


Notes
2024
2023


£
£
Fixed assets
Intangible assets: 3 31,501 33,557
Tangible assets: 4 1,667 3,333
Total fixed assets: 33,168 36,890
Current assets
Debtors:   0 1,628
Cash at bank and in hand: 38,198 1,409
Total current assets: 38,198 3,037
Creditors: amounts falling due within one year:   (36,616) (34,673)
Net current assets (liabilities): 1,582 (31,636)
Total assets less current liabilities: 34,750 5,254
Total net assets (liabilities): 34,750 5,254
Capital and reserves
Called up share capital: 500 500
Profit and loss account: 34,250 4,754
Shareholders funds: 34,750 5,254

The notes form part of these financial statements

CB1 OPPORTUNITIES LTD

Balance sheet statements

For the year ending 30 November 2024 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 28 November 2025
and signed on behalf of the board by:

Name: Mrs H H Turton
Status: Director

The notes form part of these financial statements

CB1 OPPORTUNITIES LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

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 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 and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 33% on cost

Intangible fixed assets and amortisation policy

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Website is being amortised evenly over its estimated useful life of ten years. Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of twenty years.

Other accounting policies

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. Going concern The directors have considered the financial position of the company and believe it is well placed to manage its business risks successfully. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of preparation in preparing the financial statements.

CB1 OPPORTUNITIES LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

2. Employees

2024 2023
Average number of employees during the period 5 6

CB1 OPPORTUNITIES LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

3. Intangible Assets

Total
Cost £
At 01 December 2023 35,614
At 30 November 2024 35,614
Amortisation
At 01 December 2023 2,057
Charge for year 2,056
At 30 November 2024 4,113
Net book value
At 30 November 2024 31,501
At 30 November 2023 33,557

CB1 OPPORTUNITIES LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

4. Tangible Assets

Total
Cost £
At 01 December 2023 5,000
At 30 November 2024 5,000
Depreciation
At 01 December 2023 1,667
Charge for year 1,666
At 30 November 2024 3,333
Net book value
At 30 November 2024 1,667
At 30 November 2023 3,333

CB1 OPPORTUNITIES LTD

Notes to the Financial Statements

for the Period Ended 30 November 2024

5. Related party transactions

The company is controlled by the directors.