21 July 2024 v2025.83.1 micro_entity_frs_105_v1_1_3 filingSoftwarefalsetruetruetruefalseNo description of principal activity0truexbrli:purexbrli:sharesiso4217:GBP158497622024-07-212025-07-31158497622025-07-3115849762core:WithinOneYear2025-07-3115849762bus:RegisteredOffice2024-07-212025-07-3115849762bus:Director12024-07-212025-07-311584976212024-07-212025-07-3115849762countries:EnglandWales2024-07-212025-07-3115849762bus:AuditExemptWithAccountantsReport2024-07-212025-07-3115849762bus:PrivateLimitedCompanyLtd2024-07-212025-07-3115849762bus:Micro-entities2024-07-212025-07-3115849762bus:FullAccounts2024-07-212025-07-31
Company registration number:
15849762
CBS CAR RENTAL LTD
Unaudited Filleted Financial Statements
for the period ended
31 July 2025
CBS CAR RENTAL LTD
Statement of Financial Position
31 July 2025
31 Jul 2025
£
Fixed assets
12,950
Current assets
19,164
Creditors: amounts falling due within one year
(16,213
)
Net current assets
2,951
Total assets less current liabilities
15,901
Capital and reserves
15,901
Notes to the Financial Statements
1 General information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
113 Jubilee Road
,
Middleton
,
Manchester
,
M24 2LY
, United Kingdom.
2 Average number of employees
The average number of persons employed by the company during the period was nil.
3 The financial statements have been prepared in accordance with FRS 105 "The Financial Reporting Standard applicable to the Micro-entities Regime" and the Companies Act 2006. The accounts are prepared under the historical cost convention.
4 Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery etc - 20% on reducing balance
5 Taxation for the period 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 period end and that are expected to apply to the reversal of the timing difference.
For the period ending
31 July 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.