ACCOUNTS - Final Accounts

Registered number: 00899512

COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2025


COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED REGISTERED NUMBER:00899512

BALANCE SHEET

AS AT 31 AUGUST 2025

	2025	2025	2024	2024
Note	£	£	£	£

Fixed assets
Investments	4		1,390		1,390
Current assets
Debtors: amounts falling due within one year	5	2,760		2,760
Cash at bank and in hand	6	78,570		75,090
		81,330		77,850
Creditors: amounts falling due within one year	7	(18,849)		(17,009)
Net current assets			62,481		60,841
Total assets less current liabilities			63,871		62,231
Provisions for liabilities
Other provisions	8		(56,671)		(55,031)
Net assets			7,200		7,200

Capital and reserves
Called up share capital	7,200	7,200

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COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED REGISTERED NUMBER:00899512

BALANCE SHEET (CONTINUED)

AS AT 31 AUGUST 2025

The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Timothy John Noy

Director

Date: 20 May 2026

The notes on pages 3 to 6 form part of these financial statements.

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COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Combined Independents (Bedfordshire and Northamptonshire) Limited is a private limited company, incorporated in England.

The registered office is The Pinnacle,150 Midsummer Boulevard, Milton Keynes, MK9 1FD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover represents amounts due during the year, exclusive of Value Added Tax, in respect of membership fees and sponsorship income.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

2.Accounting policies (continued)

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

4.	Fixed asset investments

		Unlisted investments
		£
	Cost or valuation
	At 1 September 2024	1,390
	At 31 August 2025	1,390

The unlisted investment consists of one ordinary share of £1 in Combined Independents (Holdings) Limited.

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COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Debtors

					2025	2024
					£	£


Trade debtors	1,560	1,560
Other debtors	1,200	1,200
	2,760	2,760

6.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	78,570	75,090

7.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	3,215	3,451
Other creditors	8,479	6,403
Accruals and deferred income	7,155	7,155
	18,849	17,009

8.	Amounts due to members

		Amounts due to members
		£

	At 1 September 2024	55,031
	Charged to profit or loss	3,016
	New members joining fee	500
	Amounts repaid to leavers	(1,876)
	At 31 August 2025	56,671

Amounts due to members represents the allocation of the reserves of the Company across its members.

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COMBINED INDEPENDENTS (BEDFORDSHIRE & NORTHAMPTONSHIRE) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Related party transactions

During the year the Company incurred management charges in respect of services provided by the Directors to the following;

J B Postle & Sons Ltd, of which Nicola Filby is a director, £2,000 (2024 - £2000);
Michael R Peters, of which Paul D Mead is the principal, £2,000 (2024 - £2,000) and
Anglian Electrics, of which Timothy J Noy is the principal, £2,000 (2024 - £2,000).

At the year end, £6,000 (2024 - £6,000) was outstanding and is reflected in accruals in respect of management charges.

During the year the company paid £7,650 (2024 - £6,900) to the members who attended the meetings held throughout the year.

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