IRIS Accounts Production v25.4.12.37 12718812 Board of Directors 1.12.24 30.11.25 30.11.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12718812 2024-11-30 12718812 2025-11-30 12718812 2024-12-01 2025-11-30 12718812 2023-11-30 12718812 2023-12-01 2024-11-30 12718812 2024-11-30 12718812 ns15:EnglandWales 2024-12-01 2025-11-30 12718812 ns14:PoundSterling 2024-12-01 2025-11-30 12718812 ns10:Director1 2024-12-01 2025-11-30 12718812 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 12718812 ns10:SmallEntities 2024-12-01 2025-11-30 12718812 ns10:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 12718812 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 12718812 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 12718812 ns10:FullAccounts 2024-12-01 2025-11-30 12718812 1 2024-12-01 2025-11-30 12718812 ns10:Director2 2024-12-01 2025-11-30 12718812 ns10:Director3 2024-12-01 2025-11-30 12718812 ns10:Director4 2024-12-01 2025-11-30 12718812 ns10:RegisteredOffice 2024-12-01 2025-11-30 12718812 ns5:CurrentFinancialInstruments 2025-11-30 12718812 ns5:CurrentFinancialInstruments 2024-11-30 12718812 ns5:ShareCapital 2025-11-30 12718812 ns5:ShareCapital 2024-11-30 12718812 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 12718812 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 12718812 ns5:NetGoodwill 2024-12-01 2025-11-30 12718812 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-01 2025-11-30 12718812 ns5:PlantMachinery 2024-12-01 2025-11-30 12718812 ns5:NetGoodwill 2024-11-30 12718812 ns5:NetGoodwill 2025-11-30 12718812 ns5:NetGoodwill 2024-11-30 12718812 ns5:PlantMachinery 2024-11-30 12718812 ns5:PlantMachinery 2025-11-30 12718812 ns5:PlantMachinery 2024-11-30 12718812 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 12718812 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30

REGISTERED NUMBER: 12718812 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| CB Lock Limited |

| CB Lock Limited (Registered number: 12718812) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| CB Lock Limited |

Company Information

for the Year Ended 30 November 2025

| Directors: | P R Powell

| Dr J B Powell

| O C Powell

| Dr G Powell

| Registered office: | Lock's Garage

| Allensmore

| Hereford

| HR2 9AS

| Registered number: | 12718812 (England and Wales)

| Accountants: | Crowthers Chartered Accountants

| 10 The Southend

| Ledbury

| Herefordshire

| HR8 2EY

| CB Lock Limited (Registered number: 12718812) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1 |  | 20,000 |  |

Tangible assets | 5 | 96,231 |  | 107,488 |  |

96,232 |  | 127,488 |  |

CURRENT ASSETS

Stocks | 210,298 |  | 241,382 |  |

Debtors | 6 | 407,853 |  | 278,203 |  |

Cash at bank and in hand | 126,190 |  | 108,930 |  |

744,341 |  | 628,515 |  |

CREDITORS

Amounts falling due within one year | 7 | 513,792 |  | 398,206 |  |

NET CURRENT ASSETS | 230,549 |  | 230,309 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 326,781 |  | 357,797 |  |

PROVISIONS FOR LIABILITIES | 24,058 |  | 26,872 |  |

NET ASSETS | 302,723 |  | 330,925 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 302,623 |  | 330,825 |  |

SHAREHOLDERS' FUNDS | 302,723 |  | 330,925 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

| CB Lock Limited (Registered number: 12718812) |

Balance Sheet - continued

30 November 2025

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by:

P R Powell - Director

| CB Lock Limited (Registered number: 12718812) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| CB Lock Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 and 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| CB Lock Limited (Registered number: 12718812) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

| Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

| Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| CB Lock Limited (Registered number: 12718812) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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 22 (2024 - 21 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 December 2024

| and 30 November 2025 | 100,000 |  |

| Amortisation

| At 1 December 2024 | 80,000 |  |

| Charge for year | 19,999 |  |

| At 30 November 2025 | 99,999 |  |

| Net book value

| At 30 November 2025 | 1 |  |

| At 30 November 2024 | 20,000 |  |

| CB Lock Limited (Registered number: 12718812) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 December 2024 | 168,351 |  |

| Additions | 6,492 |  |

| At 30 November 2025 | 174,843 |  |

| Depreciation

| At 1 December 2024 | 60,863 |  |

| Charge for year | 17,749 |  |

| At 30 November 2025 | 78,612 |  |

| Net book value

| At 30 November 2025 | 96,231 |  |

| At 30 November 2024 | 107,488 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 376,948 |  | 253,358 |  |

| Prepayments and accrued income | 30,905 |  | 24,845 |  |

407,853 |  | 278,203 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 401,278 |  | 320,888 |  |

| Tax | 56,638 |  | 51,213 |  |

| Social security and other taxes | 17,804 |  | 17,372 |  |

| Other creditors | 13,889 |  | 3,876 |  |

| Directors' current accounts | 46 |  | 782 |  |

| Accruals and deferred income | 24,137 |  | 4,075 |  |

513,792 |  | 398,206 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Included in creditors is £46 (2024: £782) owed to Mr P R Powell, no interest has been charged on this loan. The loan is repayable on demand and is unsecured.