CB Training Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07016820

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		307		614

			307		614
CURRENT ASSETS
Stocks	5	4,200		4,200
Debtors	6	-		10,635
Cash at bank and in hand		1,000		1,000

		5,200		15,835
Creditors: Amounts Falling Due Within One Year	7	(180,599 )		(140,779 )

NET CURRENT ASSETS (LIABILITIES)			(175,399 )		(124,944 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(175,092 )		(124,330 )

Creditors: Amounts Falling Due After More Than One Year	8		(61,554 )		(21,667 )

NET LIABILITIES			(236,646 )		(145,997 )

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			(237,646 )		(146,997 )

SHAREHOLDERS' FUNDS			(236,646)		(145,997)

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CB Training Services Ltd

Balance Sheet (continued)

As At 31 March 2025

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

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Christopher Bateman

Director

11/08/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CB Training Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07016820 . The registered office is 10 Ty Gwyn Road, St Dials, CWMBRAN, NP44 4AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	4 years (25% straight line balance)
Computer Equipment	4 years (25% straight line balance)

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2024: 12)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	15,080	2,271	17,351

As at 31 March 2025	15,080	2,271	17,351

...CONTINUED

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CB Training Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	15,080	1,657	16,737
Provided during the period	-	307	307

As at 31 March 2025	15,080	1,964	17,044

Net Book Value
As at 31 March 2025	-	307	307

As at 1 April 2024	-	614	614

5. Stocks

	2025	2024
	£	£
Stock	4,200	4,200

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	10,635

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	59,907	16,172
Bank loans and overdrafts	13,246	23,317
Other taxes and social security	36,789	32,580
VAT	22,866	19,534
Other creditors	25,816	14,076
Accruals and deferred income	1,100	1,100
Director's loan account	20,875	34,000

	180,599	140,779

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	11,667	21,667
Other loans	49,887	-

	61,554	21,667

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Dividends

The director does not recommend payment of a dividend this year (2023 - nil)

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CB Training Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr Christopher Bateman by virtue of his ownership of 100% of the issued share capital in the company.

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