CB Advisory Limited 31/07/2025 iXBRL

Company registration number: 8158597

CB Advisory Limited

Unaudited filleted financial statements

31 July 2025

CB Advisory Limited

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

CB Advisory Limited

Directors and other information


	Director	Mr C Brinkschulte


	Company number	8158597


	Registered office	Kings Barn
		34 Thame Road
		Warborough
		Oxfordshire
		OX10 7DA

CB Advisory Limited

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	4	-		12,800
Investments	6	134,388		134,388
		_______		_______
			134,388		147,188

Current assets
Debtors	7	24,528		24,528
Cash at bank and in hand		666,339		667,270
		_______		_______
		690,867		691,798
Creditors: amounts falling due
within one year	8	( 105,415)		( 113,449)
		_______		_______
Net current assets			585,452		578,349
			_______		_______
Total assets less current liabilities			719,840		725,537

			_______		_______
Net assets			719,840		725,537
			_______		_______

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			718,840		724,537
			_______		_______
Shareholder funds			719,840		725,537
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 June 2026 , and are signed on behalf of the board by:

Mr C Brinkschulte

Director

Company registration number: 8158597

CB Advisory Limited

Statement of changes in equity

Year ended 31 July 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	1,000	738,891	739,891

Loss for the year		( 14,354)	( 14,354)
	_______	_______	_______
Total comprehensive income for the year	-	( 14,354)	( 14,354)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	1,000	724,537	725,537

Loss for the year		( 5,697)	( 5,697)
	_______	_______	_______
Total comprehensive income for the year	-	( 5,697)	( 5,697)

	_______	_______	_______
At 31 July 2025	1,000	718,840	719,840
	_______	_______	_______

CB Advisory Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is C/O Rust Group LP, Kings Barn, 34 Thame Road, Warborough, Oxfordshire, OX10 7DA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Intangible assets

	Other intangible assets	Total
	£	£
Cost
At 1 August 2024 and 31 July 2025	68,130	68,130
	_______	_______
Amortisation
At 1 August 2024	55,330	55,330
Charge for the year	12,800	12,800
	_______	_______
At 31 July 2025	68,130	68,130
	_______	_______
Carrying amount
At 31 July 2025	-	-
	_______	_______
At 31 July 2024	12,800	12,800
	_______	_______

5. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 August 2024 and 31 July 2025	379	379
	_______	_______
Depreciation
At 1 August 2024 and 31 July 2025	379	379
	_______	_______
Carrying amount
At 31 July 2025	-	-
	_______	_______
At 31 July 2024	-	-
	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 August 2024 and 31 July 2025	134,388	134,388
	_______	_______
Impairment
At 1 August 2024 and 31 July 2025	-	-
	_______	_______
Carrying amount
At 31 July 2025	134,388	134,388
	_______	_______
At 31 July 2024	134,388	134,388
	_______	_______

7. Debtors

	2025	2024
	£	£
Other debtors	24,528	24,528
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	104,215	104,215
Social security and other taxes	-	14
Other creditors	1,200	9,220
	_______	_______
	105,415	113,449
	_______	_______

9. Directors advances, credits and guarantees

	Balance brought forward and o/standing	Balance brought forward and o/standing
	2025	2024
	£	£
Mr C Brinkschulte	12,274	12,274
	_______	_______