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REGISTERED NUMBER: 09489954 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2025

for

CULSHAW LTD

CULSHAW LTD (REGISTERED NUMBER: 09489954)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CULSHAW LTD

Company Information
FOR THE YEAR ENDED 31 MARCH 2025







Director: Mr M A Culshaw





Registered office: School Farm House
Back Lane East
Mawdesley
Ormskirk
Lancashire
L40 3TA





Registered number: 09489954 (England and Wales)





Accountants: NRB
1st Floor Waterside House
Waterside Drive
Wigan
Lancashire
WN3 5AZ

CULSHAW LTD (REGISTERED NUMBER: 09489954)

Balance Sheet
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 16,524 17,881
Tangible assets 5 50,077 49,754
66,601 67,635

CURRENT ASSETS
Stocks 6,250 4,500
Debtors 6 62,322 63,422
Cash at bank 21,854 5,097
90,426 73,019
CREDITORS
Amounts falling due within one year 7 54,921 49,962
NET CURRENT ASSETS 35,505 23,057
TOTAL ASSETS LESS CURRENT
LIABILITIES

102,106

90,692

CREDITORS
Amounts falling due after more than one
year

8

-

(6,097

)

PROVISIONS FOR LIABILITIES 10 (9,508 ) (7,805 )
NET ASSETS 92,598 76,790

CAPITAL AND RESERVES
Called up share capital 11 75 75
Retained earnings 92,523 76,715
SHAREHOLDERS' FUNDS 92,598 76,790

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 May 2025 and were signed by:



Mr M A Culshaw - Director


CULSHAW LTD (REGISTERED NUMBER: 09489954)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Culshaw 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.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 (2024 - 6 ) .

CULSHAW LTD (REGISTERED NUMBER: 09489954)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. INTANGIBLE FIXED ASSETS
Computer
Software
£   
COST
At 1 April 2024 34,540
Additions 2,773
At 31 March 2025 37,313
AMORTISATION
At 1 April 2024 16,659
Amortisation for year 4,130
At 31 March 2025 20,789
NET BOOK VALUE
At 31 March 2025 16,524
At 31 March 2024 17,881

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2024 2,720 125,936 1,885
Additions - 10,175 -
At 31 March 2025 2,720 136,111 1,885
DEPRECIATION
At 1 April 2024 2,007 93,714 1,447
Charge for year 143 6,931 88
At 31 March 2025 2,150 100,645 1,535
NET BOOK VALUE
At 31 March 2025 570 35,466 350
At 31 March 2024 713 32,222 438

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 28,398 3,757 162,696
Additions - 603 10,778
At 31 March 2025 28,398 4,360 173,474
DEPRECIATION
At 1 April 2024 14,101 1,673 112,942
Charge for year 2,859 434 10,455
At 31 March 2025 16,960 2,107 123,397
NET BOOK VALUE
At 31 March 2025 11,438 2,253 50,077
At 31 March 2024 14,297 2,084 49,754

CULSHAW LTD (REGISTERED NUMBER: 09489954)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 61,793 62,985
Other debtors 529 437
62,322 63,422

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 6,371 10,849
Hire purchase contracts - 1,454
Trade creditors 16,836 18,339
Taxation and social security 27,437 13,813
Other creditors 4,277 5,507
54,921 49,962

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans - 6,097

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Hire purchase contracts - 1,454

The hire purchase liabilities are secured on the assets concerned.

10. PROVISIONS FOR LIABILITIES
31.3.25 31.3.24
£    £   
Deferred tax 9,508 7,805

Deferred
tax
£   
Balance at 1 April 2024 7,805
Charge to Statement of Income and Retained Earnings during year 1,703
Balance at 31 March 2025 9,508

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
75 Ordinary £1 75 75