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Registered number: SC543650






CBJP Newco 2 Ltd


ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025


ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2025





DIRECTORS
C Piot


REGISTERED OFFICE
Unit 1, Bankhead Workspace
Bankhead Terrace
Edinburgh
City of Edinburgh
EH11 4DY


COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC543650



ACCOUNTANTS
Hodgson and Company
16 Barnes Green
Livingston
West Lothian
EH54 8PP


ACCOUNTS
FOR THEYEARENDED31 AUGUST 2025



CONTENTS



		Page

Director's Report		3

Accountants' Report		4

Statement Of Comprehensive Income		5

Balance Sheet		6

Notes To The Accounts		7


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		10

Profit And Loss Account Summaries		11


DIRECTORS' REPORT

FOR THEYEARENDED31 August 2025



The directors present their report and accounts for theyearended31 August 2025

DIRECTORS

The directors who served during theyearwere as follows:

C Piot


The report of the directors has been prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.

This report was approved by the board on26 May 2026




C Piot
Director


ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE UNAUDITED ACCOUNTS
OF CBJP NEWCO 2 LTD, FOR THE YEAR ENDED 31 AUGUST 2025



In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CBJP Newco 2 Ltd for the year ended 31 August 2025 as set out on pages 5 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member of the ICAEW, we are subject to its ethical and other professional requirements which are detailed on their website.

This report is made solely to the Board of Directors of CBJP Newco 2 Ltd, as a body, in accordance with the terms of our engagement letter dated 9 February 2022. Our work has been undertaken solely to prepare for your approval the accounts of CBJP Newco 2 Ltd and state those matters that we have agreed to state to the Board of Directors of CBJP Newco 2 Ltd, as a body, in this report, in accordance with the requirements of the ICAEW as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CBJP Newco 2 Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CBJP Newco 2 Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of CBJP Newco 2 Ltd. You consider that CBJP Newco 2 Ltd 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 accounts of CBJP Newco 2 Ltd. 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 accounts.


Hodgson and Company
16 Barnes Green
Livingston
West Lothian
EH54 8PP


STATEMENT OF COMPREHENSIVE INCOME
FOR THEYEARENDED31 August 2025


	Notes	2025	2024
		£	£

TURNOVER		6,000	6,000

GROSS PROFIT		6,000	6,000

Distribution costs and selling expenses		(840)	-
Administrative expenses		(12,264)	(1,127)
OPERATING (LOSS) / PROFIT		(7,104)	4,873

Interest receivable and similar income		-	455
(LOSS) / PROFIT ON ORDINARY ACTIVITIES BEFORE TAXATION		(7,104)	5,328

Tax on profit on ordinary activities		-	(86)
(LOSS) / PROFIT ON ORDINARY ACTIVITIES AFTER TAXATION		(7,104)	5,242


BALANCE SHEET AT 31 August 2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		33,205		12,121

CURRENT ASSETS
Debtors	4	12,916		18,455
Cash at bank and in hand		4,941		3,803
		17,857		22,258
CREDITORS: Amounts falling due within one year	5	62,339		38,552
NET CURRENT LIABILITIES			(44,482)		(16,294)
TOTAL ASSETS LESS CURRENT LIABILITIES			(11,277)		(4,173)

CAPITAL AND RESERVES

Called up share capital			100		100
Profit and loss account			(11,377)		(4,273)
SHAREHOLDERS' FUNDS			(11,277)		(4,173)

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their 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.


Approved by the board on 26 May 2026 and signed on their behalf by



.............................
C Piot
Director




1a. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.




1b. Going Concern
The company has net liabilities of £11,277 (2024: £4,173). The accounts have been prepared on a going concern basis on the assumption that the director continues to make available sufficient funds to finance the company's working capital requirements.




1c. Turnover
Turnover represents the value of invoiced sales for machine hire, net of value added tax, attributable to the financial period.




1d. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%




1e. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.




3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery	Total
	£	£
Cost
At 1 September 2024	40,865	40,865
Additions	32,152	32,152
At 31 August 2025	73,017	73,017
Depreciation
At 1 September 2024	28,744	28,744
For the year	11,068	11,068
At 31 August 2025	39,812	39,812
Net Book Amounts
At 31 August 2025	33,205	33,205
At 31 August 2024	12,121	12,121




4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	3,600	14,400
VAT	1,661	-
Directors current account	7,655	4,055
	12,916	18,455




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	99	99
VAT	-	2,404
Trade creditors	3,590	-
Other creditors	56,033	32,308
Accrued expenses	2,617	3,741
	62,339	38,552




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	1	1