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COMPANY REGISTRATION NUMBER: 13902397

CBR SPV LIMITED

Filleted Unaudited Financial Statements

31 March 2025

CBR SPV LIMITED

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 4 | 3,139,500 | 3,139,500

Current assets

Debtors | 5 | – | 900
Cash at bank and in hand | 2,483 | –
| ------- | ----
| 2,483 | 900

Creditors: amounts falling due within one year | 6 | 78,437 | 87,298
| -------- | --------
Net current liabilities | 75,954 | 86,398
| ------------ | ------------
Total assets less current liabilities | 3,063,546 | 3,053,102

Creditors: amounts falling due after more than one year | 7 | 3,311,544 | 3,352,982
| ------------ | ------------
Net liabilities | ( 247,998) | ( 299,880)
| ------------ | ------------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 248,098) | ( 299,980)
| --------- | ---------
Shareholders deficit | ( 247,998) | ( 299,880)
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 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 year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CBR SPV LIMITED

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 17 January 2026 , and are signed on behalf of the board by:

Mukesh Kumar Sehgal |
Director |

Company registration number: 13902397

CBR SPV LIMITED

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 63 Dennis Lane, Stanmore, England, HA7 4JU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Operating leases
Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Investments

| Other investments other than loans
| £
Cost |
At 1 April 2024 and 31 March 2025 | 3,139,500
| ------------
Impairment |
At 1 April 2024 and 31 March 2025 | –
| ------------

Carrying amount |
At 31 March 2025 | 3,139,500
| ------------
At 31 March 2024 | 3,139,500
| ------------

The leasehold land and building investments were valued on an open market value basis by directors on 31 March 2023. No timing differences arise and no provision has been made for deferred tax in respect of the revaluation as the company has no intention of disposing of the properties in the foreseeable future. The historical cost of assets included at valuation at the balance sheet date is as follows:-
5. Debtors

| 2025 | 2024
| £ | £
Other debtors | – | 900
| ---- | ----

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 7,146
Trade creditors | 1,747 | 1,930
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 76,690 | 76,782
Other creditors | – | 1,440
| -------- | --------
| 78,437 | 87,298
| -------- | --------

7. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 3,116,383 | 3,116,383
Other creditors | 195,161 | 236,599
| ------------ | ------------
| 3,311,544 | 3,352,982
| ------------ | ------------

The loans are secured by fixed charges over the leasehold properties of the company,floating charge over the assets of the Company.
8. Related party transactions
The company was under the control of Mukesh Kumar Sehgal the current and previous year. Mukesh Kumar Sehgal is the managing director. C B Retail Limited hold 100% (in total) of issued share capital of this company and Mukesh Kumar Sehgal is the director of this Company. At the year-end amount owed to C B Retail Limited was £76,690. (2024: £76,782)