REGISTERED NUMBER: 09852582 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

CWB PROPERTY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

W R Bowman

Ms A Bowman

REGISTERED OFFICE:

48 Holborough Road

Snodland

Kent

ME6 5PB

REGISTERED NUMBER:

09852582 (England and Wales)

ACCOUNTANTS:

Stafford Accountancy

The Yard Suite 2.2

Gill Bridge Avenue

Sunderland

Tyne and Wear

SR1 3AW

FIXED ASSETS

Tangible assets

4

40,879

42,161

CURRENT ASSETS

Debtors

5

100,124

33,213

Cash at bank

9,255

136,599

109,379

169,812

CREDITORS

Amounts falling due within one year

6

77,908

102,639

NET CURRENT ASSETS

31,471

67,173

TOTAL ASSETS LESS CURRENT LIABILITIES

72,350

109,334

PROVISIONS FOR LIABILITIES

683

1,520

NET ASSETS

71,667

107,814

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

71,666

107,813

SHAREHOLDERS' FUNDS

71,667

107,814

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 30th October 2026 and were signed on its behalf by:

W R Bowman - Director

1.	STATUTORY INFORMATION

CWB Property Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

In connection with lettings, the company offers the following services:

(1) Securing the letting for the landlord including rent collection; and

(2) Managing the letting on behalf of the landlord.

Commissions earned on the above services are recognised as follows:

(1) Commissions on securing the letting are recognised immediately.

(2) The management fee is billed and recognised monthly at a fixed percentage of the monthly rental.

Commission earned on financial services is recognised when insurance policies go on risk and when mortgage contracts complete. Income from other services is recognised in the period or periods when the services are provided. Commission is recognised at fair value which takes account of expected future cancellations.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

No depreciation charge is made on improvements to property on the grounds that due to the practice of regular maintenance and repair (charges of which are recognised in the profit and loss account), the assets are kept to their previously assessed standard. The residual value of the improvements to property is therefore not considered to be materially different from the carrying value in the financial statements.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st February 2025

23,531

4,553

1,803

Additions

-

-

-

At 31st January 2026

23,531

4,553

1,803

DEPRECIATION

At 1st February 2025

-

3,893

1,232

Charge for year

-

165

143

At 31st January 2026

-

4,058

1,375

NET BOOK VALUE

At 31st January 2026

23,531

495

428

At 31st January 2025

23,531

660

571

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st February 2025

30,203

6,729

66,819

Additions

2,995

452

3,447

At 31st January 2026

33,198

7,181

70,266

DEPRECIATION

At 1st February 2025

15,152

4,381

24,658

Charge for year

3,825

596

4,729

At 31st January 2026

18,977

4,977

29,387

NET BOOK VALUE

At 31st January 2026

14,221

2,204

40,879

At 31st January 2025

15,051

2,348

42,161

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,636

8,663

Other debtors

90,829

24,550

Prepayments

1,659

-

100,124

33,213

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

9,116

Tax

42,509

24,905

Social security and other taxes

8,584

-

VAT

15,642

2,682

Other creditors

8,253

27,461

Directors' current accounts

20

35,715

Accruals and deferred income

2,900

2,760

77,908

102,639

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

13,011

13,294

Between one and five years

3,298

16,309

16,309

29,603

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1