CB SMART PROPERTIES LTD

CB SMART PROPERTIES LTD
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	138,000	132,000
		138,000	132,000
Current assets
Cash at bank and in hand		1,522	1,053
Creditors: amount falling due within one year	4	(36,812)	(35,967)
Net current assets		(35,290)	(34,914)

Total assets less current liabilities		102,710	97,086
Creditors: amount falling due after more than one year	5	(81,171)	(81,175)
Provisions for liabilities	6	(5,320)	(4,180)
Net assets		16,219	11,731

Capital and reserves
Called up share capital		1	1
Fair Value Reserves	7	22,680	17,820
Profit and loss account		(6,462)	(6,090)
Shareholders' funds		16,219	11,731

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

Director's 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 director acknowledges 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 financial statements were approved by the director on 15 September 2026 and were signed by:

-------------------------------
Craig Barthram
Director

CB SMART PROPERTIES LTD
Notes to the Financial Statements
For the year ended 31 May 2026

General Information

CB SMART PROPERTIES LTD is a private company, limited by shares, registered in England and Wales, registration number 12601120, registration address UWM House, 6 Fusion Court, Leeds, West Yorkshire, LS25 2GH.

The presentation currency is £ sterling.

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)

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 June 2025	132,000	132,000
Additions	-	-
Disposals	-	-
Revaluations	6,000	6,000
At 31 May 2026	138,000	138,000
Depreciation
At 01 June 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 May 2026	-	-
Net book values
Closing balance as at 31 May 2026	138,000	138,000
Opening balance as at 01 June 2025	132,000	132,000

Creditors: amount falling due within one year

	2026 £		2025 £
Other Creditors	36,812		35,967
	36,812		35,967

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	81,171		81,175
	81,171		81,175

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	5,320		4,180
	5,320		4,180

Fair Value Reserves

	2026 £	2025 £
Fair Value Reserve b/fwd	17,820	10,000
Fair Value Reserve	4,860	7,820
	22,680	17,820