CB LUX CAR SALES LTD

Registered Number: SC795562 CB LUX CAR SALES LTD
Balance Sheet
As at 31 January 2026

	2026		2025
	£	£	£	£
Fixed assets		497		746
Current assets	40,642		25,090
Creditors: amount falling due within one year	(26,829)		(11,205)
Net current assets		13,813		13,885
Total assets less current liabilities		14,310		14,631
Net assets		14,310		14,631


Capital and reserves		14,310		14,631

NOTES TO THE ACCOUNTS

General Information

CB LUX CAR SALES LTD is a private company, limited by shares, registered in Scotland, registration number SC795562, registration address 4 Woodneuk Street, Chapelhall, Airdrie, ML6 8RP .

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 February 2025	995	995
Additions	-	-
Disposals	-	-
At 31 January 2026	995	995
Depreciation
At 01 February 2025	249	249
Charge for year	249	249
On disposals	-	-
At 31 January 2026	498	498
Net book values
Closing balance as at 31 January 2026	497	497
Opening balance as at 01 February 2025	746	746

3.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

For the year ended 31 January 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 accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 27 October 2026 and were signed by:

--------------------------------
Connor John Breslin
Director