Barbara Smith CBU Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11326803 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Barbara Smith CBU Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs BA Smith

REGISTERED OFFICE:

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

REGISTERED NUMBER:

11326803 (England and Wales)

ACCOUNTANTS:

Lawrence & Company

Chartered Certified Accountants

26 Bell Street

Sawbridgeworth

Hertfordshire

CM21 9AN

FIXED ASSETS

Tangible assets

4

1,591

1,465

CURRENT ASSETS

Stocks

5

3,081

4,296

Debtors

6

7,331

6,381

Cash at bank

70,934

63,895

81,346

74,572

CREDITORS

Amounts falling due within one year

7

25,268

13,329

NET CURRENT ASSETS

56,078

61,243

TOTAL ASSETS LESS CURRENT
LIABILITIES

57,669

62,708

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

57,569

62,608

SHAREHOLDERS' FUNDS

57,669

62,708

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 17 September 2025 and were signed by:

Mrs BA Smith - Director

1.	STATUTORY INFORMATION

Barbara Smith CBU 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 May 2024

2,117

2,347

4,464

Additions

-

916

Disposals

-

(1,099

)

(1,099

)

At 30 April 2025

2,117

2,164

4,281

DEPRECIATION

At 1 May 2024

1,615

1,384

2,999

Charge for year

125

405

530

Eliminated on disposal

-

(839

)

(839

)

At 30 April 2025

1,740

950

2,690

NET BOOK VALUE

At 30 April 2025

377

1,214

1,591

At 30 April 2024

502

963

1,465

5.

STOCKS

30.4.25

30.4.24

£

Stocks

3,081

4,296

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

7,331

6,381

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade creditors

7,500

-

Tax

6,665

784

Social security and other taxes

683

2,508

Directors' current accounts

8,103

7,720

Accrued expenses

2,317

25,268

13,329

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

100

ordinary

£1

100

9.

RESERVES

Retained

earnings

£

At 1 May 2024

62,608

Profit for the year

27,961

Dividends

(33,000

)

At 30 April 2025

57,569

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

Mrs BA Smith

Balance outstanding at start of year

(7,720

)

(5,529

)

Amounts advanced

(388

)

(3,216

)

Amounts repaid

5

1,025

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(8,103

)

(7,720

)

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £33,000 (2024 - £32,762) were paid to the director .