CBF Special Projects Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 13273531

CBF Special Projects Ltd

Filleted Unaudited Financial Statements

31 March 2026

CBF Special Projects Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

CBF Special Projects Ltd

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	361,507	380,956

Current assets

Debtors	6	21,478	1,144
Cash at bank and in hand		130,392	117,061
		---------	---------
		151,870	118,205

Creditors: amounts falling due within one year	7	437,896	425,725
		---------	---------
Net current liabilities		286,026	307,520
		---------	---------
Total assets less current liabilities		75,481	73,436
		--------	--------
Net assets		75,481	73,436
		--------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	75,479	73,434
	--------	--------
Shareholder funds	75,481	73,436
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the 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.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

CBF Special Projects Ltd

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 18 September 2026 , and are signed on behalf of the board by:

Mr C J Beale
Director

Company registration number: 13273531

CBF Special Projects Ltd

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Cold Blow Farm, Hastingleigh, Ashford, Kent, TN25 5HF, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Plant and machinery	-	6% straight line
Fixtures and fittings	-	6% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025 and 31 March 2026	200,000	4,315	250,000	949	455,264
	---------	-------	---------	----	---------
Depreciation
At 1 April 2025	13,600	518	60,000	190	74,308
Charge for the year	4,000	259	15,000	190	19,449
	---------	-------	---------	----	---------
At 31 March 2026	17,600	777	75,000	380	93,757
	---------	-------	---------	----	---------
Carrying amount
At 31 March 2026	182,400	3,538	175,000	569	361,507
	---------	-------	---------	----	---------
At 31 March 2025	186,400	3,797	190,000	759	380,956
	---------	-------	---------	----	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	20,716	238
Other debtors	762	906
	--------	-------
	21,478	1,144
	--------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	4,574	924
Other creditors	433,322	424,801
	---------	---------
	437,896	425,725
	---------	---------

8. Related party transactions

At the period end the company owed the Director £301,521 (2025: £372,962).