REGISTERED NUMBER: 00727111 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

C.B.TOOL ENGINEERS (CAMBRIDGE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Chapman

REGISTERED OFFICE:

4 Office Village

Forder Way

Cygnet Park

Hampton

Cambridgeshire

PE7 8GX

REGISTERED NUMBER:

00727111 (England and Wales)

ACCOUNTANTS:

TC CH Limited

4 Office Village

Forder Way

Cygnet Park, Hampton

Peterborough

Cambridgeshire

PE7 8GX

FIXED ASSETS

Tangible assets

4

499,320

32,164

CURRENT ASSETS

Stocks

91,427

87,362

Debtors

5

224,458

226,638

Cash at bank and in hand

8,863

21,786

324,748

335,786

CREDITORS

Amounts falling due within one year

6

152,227

187,062

NET CURRENT ASSETS

172,521

148,724

TOTAL ASSETS LESS CURRENT LIABILITIES

671,841

180,888

PROVISIONS FOR LIABILITIES

7

2,625

3,164

NET ASSETS

669,216

177,724

CAPITAL AND RESERVES

Called up share capital

8

15,020

15,020

Revaluation reserve

471,874

-

Retained earnings

182,322

162,704

SHAREHOLDERS' FUNDS

669,216

177,724

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2025 and were signed by:

C Chapman - Director

1.	STATUTORY INFORMATION

C.B.Tool Engineers (Cambridge) Limited 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 as modified by the revaluation of certain assets.

Significant judgements and estimates

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.

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover

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

Tangible fixed assets

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

Land and buildings

-

3% on cost and Over remaining period of the lease

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

Stocks

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

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.

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.

Debtors

Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST OR VALUATION

At 1 April 2024

93,283

381,275

474,558

Additions

-

934

934

Revaluations

391,717

-

391,717

At 31 March 2025

485,000

382,209

867,209

DEPRECIATION

At 1 April 2024

77,769

364,625

442,394

Charge for year

2,798

2,854

5,652

Revaluation adjustments

(80,157

)

-

(80,157

)

At 31 March 2025

410

367,479

367,889

NET BOOK VALUE

At 31 March 2025

484,590

14,730

499,320

At 31 March 2024

15,514

16,650

32,164

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

391,717

-

391,717

Cost

93,283

382,209

475,492

485,000

382,209

867,209

If the long leasehold had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

93,283

-

Aggregate depreciation

80,567

-

The long leasehold was valued on an open market basis on 6 May 2024 by Martin & Mortimer .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

218,730

221,385

Other debtors

5,728

5,253

224,458

226,638

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

96,768

116,443

Taxation and social security

35,160

40,529

Other creditors

20,299

30,090

152,227

187,062

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

2,625

3,164

Deferred

tax

£

Balance at 1 April 2024

3,164

Provided during year

(539

)

Balance at 31 March 2025

2,625

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

8,600

Ordinary "A"

£1

8,600

8,600

3,520

Ordinary "B"

£1

3,520

3,520

2,500

Ordinary "C"

£1

2,500

2,500

200

Ordinary "D"

£1

200

200

200

Ordinary "E"

£1

200

200

15,020

15,020

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £6,752 (2024 - £23,835) were paid to the director .

Included in creditors is an amount owed to the director, Mr C Chapman, of £10,000 (2024: £10,000). This loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

Mr C Chapman is the controlling party by virtue of his 57% shareholding.