CB2GO HOLDINGS LTD. - Filleted accounts

Registered number

13695634

CB2GO HOLDINGS LTD.

Filleted Accounts

31 October 2025

CB2GO HOLDINGS LTD.
Registered number:		13695634
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		40,000			40,000
Tangible assets	4		237,562			244,509
			277,562			284,509

Current assets
Stocks		84,521			77,000
Debtors	5	30,501			16,821
Cash at bank and in hand		54,416			5,504
		169,438			99,325

Creditors: amounts falling due within one year	6	(293,683)			(337,369)

Net current liabilities			(124,245)			(238,044)

Total assets less current liabilities			153,317			46,465

Creditors: amounts falling due after more than one year	7		(68,256)			(8,408)


Net assets			85,061			38,057

Capital and reserves
Called up share capital			100			100
Profit and loss account			84,961			37,957

Shareholders' funds			85,061			38,057

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.
Approved by the board on 31 July 2026



Eliot Rushton
Director

CB2GO HOLDINGS LTD.
Notes to the Accounts
for the year ended 31 October 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Plant and machinery	over 10 years
	Fixtures, fittings, tools and equipment	over 5 years
	Motor vehicles	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		5


3	Intangible fixed assets
						Website
£
	Cost
	At 31 October 2025					40,000

	Amortisation
	At 31 October 2025					-

	Net book value
	At 31 October 2025					40,000
	At 31 October 2024					40,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of years.

4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	271,254		13,625		284,879
	Additions	24,909		-		24,909
	At 31 October 2025	296,163		13,625		309,788

	Depreciation
	At 1 November 2024	36,812		3,558		40,370
	Charge for the year	30,346		1,510		31,856
	At 31 October 2025	67,158		5,068		72,226

	Net book value
	At 31 October 2025	229,005		8,557		237,562
	At 31 October 2024	234,442		10,067		244,509



5	Debtors			2025		2024
£					£

	Trade debtors			22,801		13,665
	Other debtors			7,700		3,156
				30,501		16,821


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

	Bank loans and overdrafts			5,700		5,700
	Obligations under finance lease and hire purchase contracts			7,740		8,105
	Trade creditors			204,317		243,347
	Taxation and social security costs			57,395		29,796
	Other creditors			18,531		50,421
				293,683		337,369


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

	Bank loans			7,633		8,408
	Obligations under finance lease and hire purchase contracts			13,200		-
	Other creditors			47,423		-
				68,256		8,408


	Bank loan secured by a personal guarantee given by the Director

8	Other information

	CB2GO HOLDINGS LTD. is a private company limited by shares and incorporated in England. Its registered office is:
	Queen Street
	Premier Business Park
	Walsall
	WS2 9NT