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REGISTERED NUMBER: 06860145 (England and Wales)















CBS Dartford Limited

Unaudited Financial Statements

for the Year Ended 31 March 2025






CBS Dartford Limited (Registered number: 06860145)

Contents of the Financial Statements
for the year ended 31 March 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CBS Dartford Limited

Company Information
for the year ended 31 March 2025







Director: J Knight





Secretary: J Lane





Registered office: 3rd Floor
86 - 90 Paul Street
London
EC2A 4NE





Registered number: 06860145 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Broadwalk House, 5th Floor
5 Appold Street
Broadgate
London
EC2A 2AG

CBS Dartford Limited (Registered number: 06860145)

Balance Sheet
31 March 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 3 61,661 82,215

Current assets
Debtors 4 38,823 85,676
Cash at bank 77,889 75,017
116,712 160,693
Creditors
Amounts falling due within one year 5 129,381 183,714
Net current liabilities (12,669 ) (23,021 )
Total assets less current liabilities 48,992 59,194

Creditors
Amounts falling due after more than one
year

6

47,224

58,966
Net assets 1,768 228

Capital and reserves
Called up share capital 8 2 2
Retained earnings 9 1,766 226
Shareholders' funds 1,768 228

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

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 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 December 2025 and were signed by:





J Knight - Director


CBS Dartford Limited (Registered number: 06860145)

Notes to the Financial Statements
for the year ended 31 March 2025


1. 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.

Preparation of consolidated financial statements
The financial statements contain information about CBS Dartford Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents amounts receivable for electrical and mechanical maintenance services, net of VAT. Revenue from services is recognised when the services have been provided and the right to consideration has been earned.

Profit is recognised on long-term contracts, if the final outcome can be assessed with reasonable certainty, by including in the profit and loss account the turnover and related costs as contract activity progresses. Turnover is calculated as that proportion of total contract value which costs to date bear to total expected costs for that contract.

Fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

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.

2. Employees and directors

The average number of employees during the year was 2 (2024 - 4 ) .

CBS Dartford Limited (Registered number: 06860145)

Notes to the Financial Statements - continued
for the year ended 31 March 2025


3. Tangible fixed assets
Motor Computer
vehicles equipment Totals
£ £ £
Cost
At 1 April 2024 121,011 750 121,761
Disposals (16,692 ) - (16,692 )
At 31 March 2025 104,319 750 105,069
Depreciation
At 1 April 2024 38,796 750 39,546
Charge for year 20,554 - 20,554
Eliminated on disposal (16,692 ) - (16,692 )
At 31 March 2025 42,658 750 43,408
Net book value
At 31 March 2025 61,661 - 61,661
At 31 March 2024 82,215 - 82,215

4. Debtors: amounts falling due within one year
2025 2024
£ £
Trade debtors 14,464 78,676
Other debtors 24,359 7,000
38,823 85,676

5. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 8,000 8,000
Hire purchase contracts 3,742 6,071
Trade creditors 38,519 32,361
Taxation and social security 33,342 46,185
Other creditors 45,778 91,097
129,381 183,714

6. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans 2,667 10,667
Hire purchase contracts 44,557 48,299
47,224 58,966

7. Secured debts

The following secured debts are included within creditors:

2025 2024
£ £
Hire purchase contracts 48,299 54,370

CBS Dartford Limited (Registered number: 06860145)

Notes to the Financial Statements - continued
for the year ended 31 March 2025


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £ £
2 Ordinary £1 2 2

9. Reserves
Retained
earnings
£

At 1 April 2024 226
Profit for the year 69,540
Dividends (68,000 )
At 31 March 2025 1,766

10. Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£ £
J Knight
Balance outstanding at start of year - -
Amounts advanced 24,359 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,359 -