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Registered number: 09404824






Simon Jones CBT Limited


ACCOUNTS

FOR THE YEAR ENDED 31/01/2026
























Prepared By:
Goody Chartered Accountants & Tax Advisors
8 Old Forge Court
Colchester Road
Elmstead Market
Essex
CO7 7EA


ACCOUNTS
FOR THE YEAR ENDED 31/01/2026





DIRECTORS
Simon Jones
Fiona Jones


REGISTERED OFFICE
8 Old Forge Court
Colchester Road
Elmstead Market
Essex
CO7 7EA


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09404824



ACCOUNTANTS
Goody Chartered Accountants & Tax Advisors
8 Old Forge Court
Colchester Road
Elmstead Market
Essex
CO7 7EA


ACCOUNTS
FOR THEYEARENDED31/01/2026



CONTENTS



		Page

Balance Sheet		3

Notes To The Accounts		4


BALANCE SHEET AT 31/01/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	3		725		1,025

CURRENT ASSETS
Stock		-		1,125
Debtors	5	6,495		15,349
Cash at bank and in hand		93,470		108,001
		99,965		124,475
CREDITORS: Amounts falling due within one year	6	4,625		7,354
NET CURRENT ASSETS			95,340		117,121
TOTAL ASSETS LESS CURRENT LIABILITIES			96,065		118,146

CAPITAL AND RESERVES

Called up share capital	7		100		1
Profit and loss account			95,965		118,145
SHAREHOLDERS' FUNDS			96,065		118,146

For the year ending 31/01/2026 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 15/09/2026 and signed on their behalf by



.............................
Simon Jones
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		straight line 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




3. TANGIBLE FIXED ASSETS


	Equipment	Total
	£	£
Cost
At 01/02/2025	6,118	6,118
At 31/01/2026	6,118	6,118
Depreciation
At 01/02/2025	5,093	5,093
For the year	300	300
At 31/01/2026	5,393	5,393
Net Book Amounts
At 31/01/2026	725	725
At 31/01/2025	1,025	1,025




4. STOCK	2026	2025
	£	£
Stock comprises:

Work in progress	-	1,125
	-	1,125




5. DEBTORS	2026	2025
	£	£
Amounts falling due within one year
Trade debtors	6,495	6,720
Directors current account	-	8,629
	6,495	15,349




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
UK corporation tax	3,773	6,292
PAYE control	202	-
Directors current account	1	-
Trade creditors	25	438
Accruals	624	624
	4,625	7,354




7. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	1




2. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	2	2