Company Registration No. 14656389 (England and Wales)
Cbs Commercial Heating Ltd
Unaudited accounts
for the year ended 28 February 2026
Cbs Commercial Heating Ltd
Unaudited accounts
Contents
Cbs Commercial Heating Ltd
Company Information
for the year ended 28 February 2026
Director
Michael Terence Kelly
Company Number
14656389 (England and Wales)
Registered Office
4 Netherby Gardens
Enfield
Middlesex
EN2 7PB
England
Accountants
GIA Foley & Co
West Clayton Business Centre
Berry Lane
Chorleywood
Hertfordshire
WD3 5EX
Cbs Commercial Heating Ltd
Statement of financial position
as at 28 February 2026
Cash at bank and in hand
29,806
18,875
Creditors: amounts falling due within one year
(17,568)
(12,738)
Net current assets
15,237
10,277
Called up share capital
1
1
Profit and loss account
16,063
11,312
Shareholders' funds
16,064
11,313
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 May 2026 and were signed on its behalf by
Michael Terence Kelly
Director
Company Registration No. 14656389
Cbs Commercial Heating Ltd
Notes to the Accounts
for the year ended 28 February 2026
Cbs Commercial Heating Ltd is a private company, limited by shares, registered in England and Wales, registration number 14656389. The registered office is 4 Netherby Gardens, Enfield, Middlesex, EN2 7PB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% on cost
4
Tangible fixed assets
Computer equipment
Cbs Commercial Heating Ltd
Notes to the Accounts
for the year ended 28 February 2026
Amounts falling due within one year
Accrued income and prepayments
415
784
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
4,440
1,745
Loans from directors
-
7,808
7
Average number of employees
During the year the average number of employees was 2 (2025: 1).