C B O Products Limited

C B O Products Limited
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

C B O Products Limited Accountants' Report For the year ended 30 November 2025
Report to the directors on the preparation of the unaudited statutory accounts of C B O Products Limited for the year ended 30 November 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C B O Products Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of C B O Products Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of C B O Products Limited and state those matters that we have agreed to state to the Board of Directors of C B O Products Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C B O Products Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that C B O Products Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of C B O Products Limited.You consider that C B O Products Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of C B O Products Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 November 2025. Glen Drummond FA LLP 12 Carron Place Kelvin Industrial Estate East Kilbride G75 0YL 27 August 2026 1

C B O Products Limited
Accountants' Report
For the year ended 30 November 2025

Report to the directors on the preparation of the unaudited statutory accounts of C B O Products Limited for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C B O Products Limited for the year ended 30 November 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of C B O Products Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of C B O Products Limited and state those matters that we have agreed to state to the Board of Directors of C B O Products Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C B O Products Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that C B O Products Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of C B O Products Limited.You consider that C B O Products Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of C B O Products Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 30 November 2025.

Glen Drummond FA LLP
12 Carron Place
Kelvin Industrial Estate
East Kilbride
G75 0YL
27 August 2026

1

C B O Products Limited
Statement of Financial Position
As at 30 November 2025

	2025 £	2024 £
Current assets
Cash at bank and in hand	23,389	28,254
Creditors: amount falling due within one year	(9,292)	(7,224)
Net current assets	14,097	21,030

Total assets less current liabilities	14,097	21,030
Net assets	14,097	21,030

Capital and reserves
Called up share capital	2	2
Profit and loss account	14,095	21,028
Shareholders' funds	14,097	21,030

For the year ended 30 November 2025 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 28 August 2026 and were signed on its behalf by:

-------------------------------
Douglas MACINTYRE
Director

2

C B O Products Limited
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

C B O Products Limited is a private company, limited by shares, registered in Scotland, registration number SC334434, registration address 85 Glasgow Road, Strathaven, ML10 6NF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3

Registered Number: SC334434
Scotland
C B O PRODUCTS LIMITED

Abridged Accounts

Period of accounts Start date: 01 December 2024 End date: 30 November 2025