REGISTERED NUMBER: 07217322 (England and Wales)

CENTRAL BUILDING PROPERTY

MAINTENANCE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Burgin

Mrs J E S Burgin

SECRETARIES:

Mrs S Burgin

Indigo Secretaries Limited

REGISTERED OFFICE:

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

REGISTERED NUMBER:

07217322 (England and Wales)

ACCOUNTANTS:

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

FIXED ASSETS

Tangible assets

4

3,236

4,254

CURRENT ASSETS

Stocks

5

28,178

69,284

Debtors

6

17,477

10,662

Cash at bank and in hand

149,198

64,518

194,853

144,464

CREDITORS

Amounts falling due within one year

7

68,549

53,877

NET CURRENT ASSETS

126,304

90,587

TOTAL ASSETS LESS CURRENT LIABILITIES

129,540

94,841

PROVISIONS FOR LIABILITIES

809

1,064

NET ASSETS

128,731

93,777

CAPITAL AND RESERVES

Called up share capital

8

30

30

Retained earnings

128,701

93,747

SHAREHOLDERS' FUNDS

128,731

93,777

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 directors acknowledge their 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

D Burgin - Director

1.	STATUTORY INFORMATION

Central Building Property Maintenance Ltd 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,407

28,245

1,486

31,138

DEPRECIATION

At 1 April 2024

964

24,609

1,311

26,884

Charge for year

66

909

43

1,018

At 31 March 2025

1,030

25,518

1,354

27,902

NET BOOK VALUE

At 31 March 2025

377

2,727

132

3,236

At 31 March 2024

443

3,636

175

4,254

5.

STOCKS

31.3.25

31.3.24

£

£

Work-in-progress

28,178

69,284

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

4,266

-

CIS paid

13,211

10,662

17,477

10,662

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

17,904

13,880

Corporation tax

22,987

7,796

Social security and other taxes

25

10

VAT

6,708

11,338

Natwest Credit Card

2,854

3,454

American Express Credit Card

13,616

11,878

Directors' current accounts

1,783

1,801

Accrued expenses

2,672

3,720

68,549

53,877

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

10

Ordinary A

£1

10

10

20

Ordinary B

£1

20

20

30

30

9.	RELATED PARTY DISCLOSURES

The company was under the control of Mr D Burgin throughout the current year. Mr D Burgin is the Managing Director.