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Company Registration No. 05759000 (England and Wales)
CBS International Trading Limited Unaudited accounts for the year ended 31 March 2026
CBS International Trading Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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CBS International Trading Limited Company Information for the year ended 31 March 2026
Director
Cameron Blake Sibbald
Company Number
05759000 (England and Wales)
Registered Office
Cameron Blake Chartered Accountants Clavering House, Clavering Place Newcastle NE1 3NG
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CBS International Trading Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Intangible assets
4
-
2,400
Investments
5
-
8,595
-
10,995
Current assets
Inventories
-
1,960
Debtors
6
1,197
-
Cash at bank and in hand
-
7,560
1,197
9,520
Creditors: amounts falling due within one year
7
(3,153)
(17,846)
Net current liabilities
(1,956)
(8,326)
Total assets less current liabilities
(1,956)
2,669
Creditors: amounts falling due after more than one year
8
-
(2,166)
Net (liabilities)/assets
(1,956)
503
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
(2,056)
403
Shareholders' funds
(1,956)
503
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 April 2026 and were signed on its behalf by
Cameron Blake Sibbald Director Company Registration No. 05759000
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CBS International Trading Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
CBS International Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 05759000. The registered office is Cameron Blake Chartered Accountants, Clavering House, Clavering Place, Newcastle, NE1 3NG.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other
£
Cost
At 1 April 2025
4,000
Revaluations
1,440
At 31 March 2026
5,440
Amortisation
At 1 April 2025
1,600
On disposals
1,440
Charge for the year
2,400
At 31 March 2026
5,440
Net book value
At 31 March 2026
-
At 31 March 2025
2,400
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CBS International Trading Limited Notes to the Accounts for the year ended 31 March 2026
5
Investments
Other investments
£
Valuation at 1 April 2025
8,595
Additions
8,420
Disposals
(17,015)
Valuation at 31 March 2026
-
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
1,197
-
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
3,759
Taxes and social security
3,153
2,537
Loans from directors
-
11,550
3,153
17,846
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
2,166
9
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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