IRIS Accounts Production v26.1.0.640 03799693 director 1.10.24 30.9.25 30.9.25 false true false false true false Fair value model Ordinary share 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03799693 2024-09-30 03799693 2025-09-30 03799693 2024-10-01 2025-09-30 03799693 2023-09-30 03799693 2023-10-01 2024-09-30 03799693 2024-09-30 03799693 ns15:EnglandWales 2024-10-01 2025-09-30 03799693 ns14:PoundSterling 2024-10-01 2025-09-30 03799693 ns10:Director1 2024-10-01 2025-09-30 03799693 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 03799693 ns10:SmallEntities 2024-10-01 2025-09-30 03799693 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 03799693 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 03799693 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03799693 ns10:FullAccounts 2024-10-01 2025-09-30 03799693 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 03799693 ns10:CompanySecretary1 2024-10-01 2025-09-30 03799693 ns10:RegisteredOffice 2024-10-01 2025-09-30 03799693 ns5:ShareCapital 2025-09-30 03799693 ns5:ShareCapital 2024-09-30 03799693 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 03799693 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 03799693 ns10:OrdinaryShareClass1 2025-09-30

REGISTERED NUMBER: 03799693 (England and Wales)

Charles B Holdings Limited

Unaudited Financial Statements

for the Year Ended 30 September 2025

| Charles B Holdings Limited (Registered number: 03799693) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Charles B Holdings Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | Mr M Benbeniste

| SECRETARY: | Mr P M Hinchliffe

| REGISTERED OFFICE: | Albert House

| 17 Bloom Street

| Manchester

| Lancashire

| M1 3HZ

| REGISTERED NUMBER: | 03799693 (England and Wales)

| Charles B Holdings Limited (Registered number: 03799693) |

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investment | 5 | 100 |  | 100 |  |

CURRENT ASSETS

Debtors | 6 | 2 |  | 2 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 102 |  | 102 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 102 |  | 102 |  |

SHAREHOLDERS' FUNDS | 102 |  | 102 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 24 March 2026 and were signed by:

Mr M Benbeniste - Director

| Charles B Holdings Limited (Registered number: 03799693) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | GENERAL INFORMATION

| The company is a private company limited by share capital, incorporated in England and Wales.

| The address of its registered office is:

| Albert House

| 17 Bloom Street

| Manchester

| Lancashire

| M1 3HZ

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

3. | ACCOUNTING POLICIES

| SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND KEY ACCOUNTING ESTIMATES

| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

| BASIS OF PREPARATION

| These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

| GROUP ACCOUNTS NOT PREPARED

| 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..

| GOING CONCERN

| The financial statements have been prepared on a going concern basis.

| BUSINESS COMBINATIONS

| Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

| INVESTMENTS

| Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

| Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

| Charles B Holdings Limited (Registered number: 03799693) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| TRADE DEBTORS

| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

| SHARE CAPITAL

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | INVESTMENT

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 100 |  |

| NET BOOK VALUE

| At 30 September 2025 | 100 |  |

| At 30 September 2024 | 100 |  |

| Details of undertakings

| Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

| Undertaking |  | Registered office |  | Holding |  | Proportion of voting rightsand shares held |  |

|  | 2024 |  | 2023 |  |

| Subsidiary undertakings |  |

| Albert House |  |

| Mobecot Limited |  | 17 Bloom Street |  | Ordinary |  | 100% |  | 100% |  |

| Manchester |  |

| M1 3HZ |  |

| England and Wales |  |

| Subsidiary undertakings

| Mobecot Limited

| The principal activity of Mobecot Limited is Textile merchants.

| Charles B Holdings Limited (Registered number: 03799693) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 2 |  | 2 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 102 | Ordinary share | 1 | 102 |  | 102 |  |