REGISTERED NUMBER: SC424340 (Scotland)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

CBRG Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

560

1,056

Investments

5

61

152,431

621

153,487

CURRENT ASSETS

Debtors

6

568,264

357,323

Cash at bank

221,023

302,472

789,287

659,795

CREDITORS

Amounts falling due within one year

7

(373,964

)

(397,606

)

NET CURRENT ASSETS

415,323

262,189

TOTAL ASSETS LESS CURRENT LIABILITIES

415,944

415,676

CAPITAL AND RESERVES

Called up share capital

25

25

Retained earnings

415,919

415,651

415,944

415,676

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 19 August 2026 and were signed by:

Mr C B Geddes - Director

1.	STATUTORY INFORMATION

CBRG Limited is a private company, limited by shares, domiciled in Scotland, registration number

SC424340. The registered office is 34 Grange Knowe, Linlithgow, West Lothian, EH49 7HX.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of services in respect of management consultancy, excluding value added tax. Sales are recognised at the point at which the service is complete.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

and 31 May 2026

3,748

DEPRECIATION

At 1 June 2025

2,692

Charge for year

496

At 31 May 2026

3,188

NET BOOK VALUE

At 31 May 2026

560

At 31 May 2025

1,056

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 June 2025

152,431

Impairments

(152,370

)

At 31 May 2026

61

NET BOOK VALUE

At 31 May 2026

61

At 31 May 2025

152,431

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Amounts owed by related parties

568,264

356,845

Other debtors

-

478

568,264

357,323

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Taxation and social security

4,486

42,167

Other creditors

369,478

355,439

373,964

397,606

8.	RELATED PARTY DISCLOSURES

At the 31st May 2026 CBRG Limited was owed £568,264 (2025 - £356,845) from related parties with a common director.