C B M Academy Limited - Filleted accounts

Registered number

05943614

C B M Academy Limited

Filleted Accounts

30 September 2025

C B M Academy Limited
Registered number:		05943614
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		21,808			26,723

Current assets
Debtors	4	7,003			6,000
Cash at bank and in hand		141,295			128,824
		148,298			134,824

Creditors: amounts falling due within one year	5	(72,217)			(62,680)

Net current assets			76,081			72,144

Total assets less current liabilities			97,889			98,867

Creditors: amounts falling due after more than one year	6		(1,478)			(11,572)



Net assets			96,411			87,295

Capital and reserves
Called up share capital			100			100
Profit and loss account			96,311			87,195

Shareholders' funds			96,411			87,295

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Agbaba
Director
Approved by the board on 6 March 2026

C B M Academy Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Office equipment and furniture	25% on reducing balance
	Leasehold property	Over the period of the lease

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees				2025		2024
Number						Number

	Average number of persons employed by the company				1		1


3	Tangible fixed assets
			Leasehold property		Office equipment		Total
£				£		£
	Cost
	At 1 October 2024		4,813		95,921		100,734
	Additions		-		917		917
	At 30 September 2025		4,813		96,838		101,651

	Depreciation
	At 1 October 2024		4,433		69,578		74,011
	Charge for the year		380		5,452		5,832
	At 30 September 2025		4,813		75,030		79,843

	Net book value
	At 30 September 2025		-		21,808		21,808
	At 30 September 2024		380		26,343		26,723


4	Debtors				2025		2024
£						£

	Trade debtors				1,003		-
	Other debtors				6,000		6,000
					7,003		6,000


5	Creditors: amounts falling due within one year				2025		2024
£						£

	Bank loans and overdrafts				11,648		11,868
	Trade creditors				6,342		2,428
	Corporation tax				9,749		4,288
	Other taxes and social security costs				25,351		20,094
	Directors current account				25		5,000
	Accrued expenses				1,150		1,050
	Student deposits				17,952		17,952
					72,217		62,680


6	Creditors: amounts falling due after one year				2025		2024
£						£

	Bank loans				1,478		11,572

	The bank loan is unsecured and received under the Government's 'Bounce Back Loan' scheme.


7	Other information

	C B M Academy Limited is a private company limited by shares and incorporated in England. Its registered office is:
	151 Freston Road
	Unit E
	London
	England
	W10 6TH