CSB Construction Limited 31/03/2026 iXBRL

Company registration number: 06376177

CSB Construction Limited

Unaudited filleted financial statements

31 March 2026

THE BARKER PARTNERSHIP

Chartered Accountants

Thirsk

CSB Construction Limited

Contents

Directors and other information

Accountants report

Balance sheet

Notes to the financial statements

CSB Construction Limited

Directors and other information


	Directors	Mrs H B Barker
		Mrs S Scawthorn
		Mr J R Chapman


	Secretary	Mrs S Scawthorn


	Company number	06376177


	Registered office	BBP House, Keld Close
		Melmerby
		Ripon
		North Yorkshire
		HG4 5NB


	Accountants	The Barker Partnership
		17 Central Buildings
		Market Place
		Thirsk
		North Yorkshire
		YO7 1HD

CSB Construction Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of CSB Construction Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CSB Construction Limited for the year ended 31 March 2026 which comprise the Balance Sheet and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of CSB Construction Limited, as a body, in accordance with the terms of our engagement letter dated 9 July 2024. Our work has been undertaken solely to prepare for your approval the financial statements of CSB Construction Limited and state those matters that we have agreed to state to the board of directors of CSB Construction Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CSB Construction Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that CSB Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CSB Construction Limited. You consider that CSB Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CSB Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Barker Partnership

Chartered Accountants

17 Central Buildings

Market Place

Thirsk

North Yorkshire

YO7 1HD

13 May 2026

CSB Construction Limited

Balance sheet

31 March 2026

		2026		2025
	Note	£	£	£	£

Current assets
Debtors	5	-		170
Cash at bank and in hand		-		1,927
		_______		_______
		-		2,097
Creditors: amounts falling due
within one year	6	-		( 113,154)
		_______		_______
Net current liabilities			-		( 111,057)
			_______		_______
Total assets less current liabilities			-		( 111,057)

			_______		_______
Net assets/(liabilities)			-		( 111,057)
			_______		_______

Capital and reserves
Called up share capital			20,000		20,000
Profit and loss account			( 20,000)		( 131,057)
			_______		_______
Shareholders funds/(deficit)			-		( 111,057)
			_______		_______

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.

Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

Mrs S Scawthorn

Director

Company registration number: 06376177

CSB Construction Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is BBP House, Keld Close, Melmerby, Ripon, North Yorkshire, HG4 5NB.The principal activity of the company is that of construction work.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity .

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.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.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 3 ).

5. Debtors

	2026	2025
	£	£
Other debtors	-	170
	_______	_______

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Amounts owed to group undertakings	-	112,414
Corporation tax	-	740
	_______	_______
	-	113,154
	_______	_______

7. Related party transactions

The parent company has provided the company with an interest free, unsecured loan with no fixed repayment terms. The balance outstanding at the year end and included in creditors is £nil (2025 - £112,414). The company ceased to trade on 31 March 2026 and the intercompany balance with the parent company of £111,229 was written off.