CB DIGITAL MARKETING LIMITED


Directors	Christina Brauer
	Sriram Sekhar


Registered Address	Spaces Oxford Street, Mappin House
	Winsley Street
	London
	W1W 8HF


Registered Number	12257552 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			80		-
Fixed assets
Tangible assets	3		8,704		8,727
Investments	4		104,226		61,968
			112,930		70,695
Current assets
Debtors	5	9,789		11,579
Cash at bank and on hand		74,135		132,628
		83,924		144,207
Creditors amounts falling due within one year	6	(23,488)		(34,225)
Net current assets (liabilities)			60,516		109,982
Total assets less current liabilities			173,446		180,677
Net assets			173,446		180,677
Capital and reserves
Called up share capital			200		100
Profit and loss account			173,246		180,577
Shareholders' funds			173,446		180,677

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2026, and are signed on its behalf by:

Christina Brauer
Director
Registered Company No. 12257552

CB DIGITAL MARKETING LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Fixtures and fittings	5
	Office Equipment	5

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 November 24	785	16,426	17,211
Additions	-	3,103	3,103
At 31 October 25	785	19,529	20,314
Depreciation and impairment
At 01 November 24	150	8,334	8,484
Charge for year	160	2,966	3,126
At 31 October 25	310	11,300	11,610
Net book value
At 31 October 25	475	8,229	8,704
At 31 October 24	635	8,092	8,727

4.	Fixed asset investments

	Investments in groups¹	Other investments²	Total
	£	£	£
Cost or valuation
At 01 November 24	-	61,968	61,968
Additions	11,060	-	11,060
Revaluations	-	31,198	31,198
At 31 October 25	11,060	93,166	104,226
Net book value
At 31 October 25	11,060	93,166	104,226
At 31 October 24	-	61,968	61,968

	Notes
	¹Investments in group undertakings and participating interests ²Other investments other than loans

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	480	3,900
Other debtors	9,309	5,262
Prepayments and accrued income	-	2,417
Total	9,789	11,579

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,717	2,475
Taxation and social security	7,321	14,815
Other creditors	14,450	15,634
Accrued liabilities and deferred income	-	1,301
Total	23,488	34,225

7.	Contingent liabilities
	There were no financial guarantees or commitments, either ongoing or entered into during the period.

8.	Directors advances, credits and guarantees
	There were no advances, credits and guarantees granted to the directors during the period.

9.	Off-balance sheet arrangements
	The company had no off-balance sheet arrangements at year-end or at any stage during the period.