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Registration number: 03668420

C B Management Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

C B Management Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

C B Management Limited

Company Information

Directors | Mr Clive Barrie Berlin Mrs Caroline Louise Berlin

Company secretary | Mrs Caroline Louise Berlin

Registered office | 2 Tamarix Crescent St Albans London Colney AL2 1UT

Accountants | Kajaine Kafton LLP Chartered Accountants42-46 Station Road Edgware Middlesex HA8 7AB

C B Management Limited

(Registration number: 03668420)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 283 | 380
Current assets |  |  |
Debtors | 5 | - | 263
Cash at bank and in hand |  | 46,452 | 95,654
|  | 46,452 | 95,917
Creditors: Amounts falling due within one year | 6 | (12,184) | (3,173)
Net current assets |  | 34,268 | 92,744
Net assets |  | 34,551 | 93,124
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 34,451 | 93,024
Shareholders' funds |  | 34,551 | 93,124

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 August 2026 and signed on its behalf by:

......................................... Mr Clive Barrie Berlin Director

C B Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Tamarix Crescent
St Albans
London Colney
AL2 1UT
United Kingdom

These financial statements were authorised for issue by the Board on 6 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

C B Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

C B Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2025 | 10,822 | 1,660 | 12,482
At 31 March 2026 | 10,822 | 1,660 | 12,482
Depreciation
At 1 April 2025 | 10,466 | 1,636 | 12,102
Charge for the year | 89 | 8 | 97
At 31 March 2026 | 10,555 | 1,644 | 12,199
Carrying amount
At 31 March 2026 | 267 | 16 | 283
At 31 March 2025 | 356 | 24 | 380

5 | Debtors

Current | 2026 £ | 2025 £
Other debtors | - | 263
| - | 263

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Taxation and social security |  | 96 | -
Other creditors |  | 9,000 | -
Accrued expenses |  | 1,450 | 1,450
Directors current account |  | 1,638 | 1,723
|  | 12,184 | 3,173

C B Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100