Registered number
10936524
CBS Global Solution UK Limited
Filleted Accounts
31 December 2024
CBS Global Solution UK Limited
Registered number: 10936524
Balance Sheet
as at 31 December 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 40 540
Investments 5 5 5
45 545
Current assets
Debtors 6 201,986 480,586
Cash at bank and in hand 71,098 7,067
273,084 487,653
Creditors: amounts falling due within one year 8 (167,264) (387,032)
Net current assets 105,820 100,621
Net assets 105,865 101,166
Capital and reserves
Called up share capital 10,000 10,000
Profit and loss account 95,865 91,166
Shareholder's funds 105,865 101,166
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
You, Danlei
Director
Approved by the board on 26 December 2025
CBS Global Solution UK Limited
Notes to the Accounts
for the year ended 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

The company is subject to the small companies regime and is a parent company, therfore is not obliged to prepare group accounts in addition to its individual accounts under Section 398 Companies Act 2006.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Computers 3 years straight line
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Lee Baker FCA
Firm: Wenn Townsend
Date of audit report: 26 December 2025
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 8
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2024 1,900
At 31 December 2024 1,900
Depreciation
At 1 January 2024 1,360
Charge for the year 500
At 31 December 2024 1,860
Net book value
At 31 December 2024 40
At 31 December 2023 540
5 Investments
Investments in
subsidiary
undertakings
£
Cost
At 1 January 2024 5
At 31 December 2024 5
6 Debtors 2024 2023
£ £
Trade debtors 193,148 358,032
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 18,000
Other debtors 8,838 104,554
201,986 480,586
7 Subsidiaries
Details of the company's subsidiaries at 31 December 2024 are as follows:
Name of undertaking Country of register % and class of shares held
CBS South Africa (pty) Limited South Africa 100% Ordinary shares
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking Capital and Profit/(Loss)
Reserves
£ £
CBS South Africa (pty) Limited 75,746 6,114
The accounting period for the subsidiary runs to the year ended 28 February 2025.
8 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 65,916 226,830
Amounts owed to group undertakings and undertakings in which the company has a participating interest 40,005 80,005
Taxation and social security costs 36,092 12,451
Other creditors 25,251 67,746
167,264 387,032
Amounts owed to group undertakings are unsecured and repayable on demand and therefore not subject to interest.
9 Parent company
Since 29th March 2024, the company is controlled by CBS Global Services Co., Limited, a company incorporated in Hong Kong, by virtue of its 100% shareholding.

The ultimate controlling party is director Mr You Danlei, owning 100% shareholding.
10 Other information
CBS Global Solution UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
Sandford Gate
East Point Business Park
Oxford
OX4 6LB
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