Registration number: 07811088

Core CBS Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Core CBS Limited

Company Information

Directors

Mr Glenn Bayliss Ms Claire Charlton

Registered office

Unit 12 Chiltern Court Asheridge Road Chesham Buckinghamshire HP5 2PX

Accountants

JN Accounting & Taxation Services Limited Chartered Certified AccountantsRossdell Penfold Lane Holmer Green Bucks HP15 6XW

Core CBS Limited

(Registration number: 07811088)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	351,383	269,682
Current assets
Debtors	5	587,314	626,121
Investments	6	60,135	-
Cash at bank and in hand		271,440	115,589
		918,889	741,710
Creditors: Amounts falling due within one year	7	(251,846)	(148,113)
Net current assets		667,043	593,597
Net assets		1,018,426	863,279
Capital and reserves
Called up share capital	8	2	2
Retained earnings		1,018,424	863,277
Shareholders' funds		1,018,426	863,279

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 30 June 2026 and signed on its behalf by:
 

......................................... Mr Glenn Bayliss Director

Core CBS 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.

The address of its registered office is:
Unit 12 Chiltern Court
Asheridge Road
Chesham
Buckinghamshire
HP5 2PX

These financial statements were authorised for issue by the Board on 30 June 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Core CBS Limited

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

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:

Asset class	Depreciation method and rate
Fixtures and Fittings	20% Straight Line
Office Equipment	33% Straight Line
Motor Vehicles	25% Straight Line
Long Leasehold Property	20% Straight Line

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

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.

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.

Core CBS Limited

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

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2025 - 9).

Core CBS Limited

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

4	Tangible assets

	Long leasehold land and buildings £	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	197,013	38,958	54,353	177,618	467,942
Additions	8,785	5,698	5,804	208,978	229,265
Disposals	-	-	-	(129,575)	(129,575)
At 31 March 2026	205,798	44,656	60,157	257,021	567,632
Depreciation
At 1 April 2025	56,337	29,457	44,465	68,001	198,260
Charge for the year	40,846	3,959	6,205	64,161	115,171
Eliminated on disposal	-	-	-	(97,182)	(97,182)
At 31 March 2026	97,183	33,416	50,670	34,980	216,249
Carrying amount
At 31 March 2026	108,615	11,240	9,487	222,041	351,383
At 31 March 2025	140,676	9,501	9,888	109,617	269,682

Included within the net book value of land and buildings above is £108,616 (2025 - £140,676) in respect of long leasehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Trade debtors	143,175	306,378
Other debtors	444,139	319,743
	587,314	626,121

6	Current asset investments

	2026 £	2025 £
Other investments	60,135	-

Core CBS Limited

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

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	5,917	-
Taxation and social security	184,698	139,406
Accruals and deferred income	12,065	3,049
Other creditors	49,166	5,658
	251,846	148,113

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Shares of £1 each	2	2	2	2

9	Related party transactions

Summary of transactions with entities with joint control or significant interest

The company made a loan to Core Holdings Ltd, a company under common ownership of £124,394.46. The loan is unsecured and non-interest bearing, repayable on demand. The year end balance was £444,138.26 (2025: £319,743.80)