CB DEVELOPMENTS (SW) LIMITED


Director	BRADING, Carl


Registered Address	1 Orchard Villas Fore Street
	Lelant
	St. Ives
	TR26 3JR


Place of Business	Lankenheath
	Carwin Lane
	Steamers Hill
	Angarrack, Hayle
	TR27 5JB


Registered Number	13283705 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		11,233		12,437
			11,233		12,437
Current assets
Stocks	4	417,893		417,893
Debtors	5	30,220		32,806
Cash at bank and on hand		24,636		24,755
		472,749		475,454
Creditors amounts falling due within one year	6	(431,049)		(439,308)
Net current assets (liabilities)			41,700		36,146
Total assets less current liabilities			52,933		48,583
Net assets			52,933		48,583
Capital and reserves
Called up share capital			3		3
Profit and loss account			52,930		48,580
Shareholders' funds			52,933		48,583

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 December 2025, and are signed on its behalf by:

BRADING, Carl
Director
Registered Company No. 13283705

CB DEVELOPMENTS (SW) LIMITED

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

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

	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.

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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	10	-
Office Equipment	-	3

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	4		3

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	15,645	344	15,989
Additions	-	182	182
At 31 March 25	15,645	526	16,171
Depreciation and impairment
At 01 April 24	3,517	35	3,552
Charge for year	1,212	174	1,386
At 31 March 25	4,729	209	4,938
Net book value
At 31 March 25	10,916	317	11,233
At 31 March 24	12,128	309	12,437

4.	Stocks

	2025	2024
	£	£
Work in progress	417,893	417,893
Total	417,893	417,893

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	8,866	-
Other debtors	20,297	32,331
Prepayments and accrued income	1,057	475
Total	30,220	32,806

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	17,309	18,007
Taxation and social security	17,523	7,925
Other creditors	394,116	413,376
Accrued liabilities and deferred income	2,101	-
Total	431,049	439,308