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C & B Products Limited
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Notes to the financial statements
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for the year ended 31 March 2026
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1
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Company information
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C & B Products Limited is a private company registered in England and Wales. Its registered number is 03024769. The company is limited by shares. Its registered office is 53 Hawthorne Close, Congleton, Cheshire. Its principal place of business is 53 Hawthorne Close, Congleton, Cheshire, CW12 4UF.
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2
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Accounting policies
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Basis of preparing the financial statements
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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 historic cost convention.
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Going concern
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In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
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The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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Tangible fixed assets
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Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
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Plant and machinery etc.:
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Plant and machinery
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-
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Taxation
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Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
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Current taxation assets and liabilities are not discounted.
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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.
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3
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Average number of employees
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During the year the average number of employees was 2 (2025 - 2).
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3
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