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COMPANY REGISTRATION NUMBER: 12587921

CBUOY Ltd

Filleted Unaudited Financial Statements

30 April 2025

CBUOY Ltd

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 5 | 403,573 | 317,191

Current assets

Debtors | 6 | – | 276,580
Cash at bank and in hand | 35 | 1,796
| ---- | ---------
| 35 | 278,376

Creditors: amounts falling due within one year | 7 | 390,968 | 595,330
| --------- | ---------
Net current liabilities | 390,933 | 316,954
| --------- | ---------
Total assets less current liabilities | 12,640 | 237
| -------- | ----
Net assets | 12,640 | 237
| -------- | ----

Capital and reserves

Called up share capital | 6 | 6
Profit and loss account | 12,634 | 231
| -------- | ----
Shareholders funds | 12,640 | 237
| -------- | ----

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 30 April 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 .

CBUOY Ltd

Statement of Financial Position (continued)

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

Mr R J Fraser |
Director |

Company registration number: 12587921

CBUOY Ltd

Notes to the Financial Statements

Year ended 30 April 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 Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.
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.
Income tax
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
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.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Investments

| Other investments other than loans
| £
Cost |
At 1 May 2024 | 317,191
Additions | 86,382
| ---------
At 30 April 2025 | 403,573
| ---------
Impairment |
At 1 May 2024 and 30 April 2025 | –
| ---------

Carrying amount |
At 30 April 2025 | 403,573
| ---------
At 30 April 2024 | 317,191
| ---------

6. Debtors

| 2025 | 2024
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | – | 276,052
Other debtors | – | 528
| ---- | ---------
| – | 276,580
| ---- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 337 | 388
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 386,166 | 594,942
Corporation tax | 2,865 | –
Other creditors | 1,600 | –
| --------- | ---------
| 390,968 | 595,330
| --------- | ---------

8. Director's advances, credits and guarantees
At the year end the director owed the company £Nil (2024: £528)
9. Related party transactions
At the year end the company was owed £100,000 (2024: £276,052) by group companies. At the year end the company owed £486,166 (2024: £594,942) to companies associated under common control.