Company registration number: 09173119
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
CBB Franchise Ltd
Pages for filing with the Registrar
Company registration number: 09173119
CBB Franchise Ltd
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 25,397 39,249
25,397 39,249
Current assets
Stocks 8,323 13,185
Debtors 5 651,654 537,645
Cash at bank and in hand 389,866 265,819
1,049,843 816,649
Creditors: amounts falling due within one
year 		6 (435,115) (395,486)
Net current assets 614,728 421,163
Total assets less current liabilities 640,125 460,412
Creditors: Amounts falling due after more
than one year 		7 - (28,293)
NET ASSETS 640,125 432,119
Capital and reserves
Called up share capital 100 100
Profit and loss account 640,025 432,019
TOTAL EQUITY 640,125 432,119
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 09173119
CBB Franchise Ltd
Balance sheet - continued
as at 31 August 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr I Nurhakli, Director
28 May 2026
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CBB Franchise Ltd
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
CBB Franchise Ltd is a private company registered in England and Wales. Its registered number is 09173119. The company is limited by shares. Its registered office is C T Associates, 3 Conqueror Court, Sittingbourne, Kent, ME10 5BH. Its principal place of business is Harperley Cottage, Ashford Road, Maidstone, Kent, ME17 1BL.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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CBB Franchise Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 22 (2024 - 24).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 316,305
At 31 August 2025 316,305
Depreciation
At 1 September 2024 277,056
Charge for year 13,852
At 31 August 2025 290,908
Net book value
At 31 August 2025 25,397
At 31 August 2024 39,249
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CBB Franchise Ltd
Notes to the financial statements - continued
for the year ended 31 August 2025
5 Debtors
2025 2024
£ £
Taxation 884 884
Other debtors 623,183 525,763
Prepayments and accrued income 27,587 10,998
651,654 537,645
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 42,185 76,440
Trade creditors 113,024 136,824
Amounts owed to directors 8,701 484
Other creditors 33,851 33,416
Taxation 96,697 90,634
VAT payable 51,047 27,661
Accruals and deferred income 89,610 30,027
435,115 395,486
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other loans - 28,293
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