REGISTERED NUMBER: 07851724 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRO-CUT DIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Watkins

D F Hawkes

Mrs J A Watkins

Mrs S D Hawkes

REGISTERED OFFICE:

Units 4 & 5 Church Road Business Units

Church Road

Great Hallingbury

Essex

CM22 7TZ

REGISTERED NUMBER:

07851724 (England and Wales)

ACCOUNTANTS:

Wilson Devenish

67 Newland Street

Witham

Essex

CM8 1AA

FIXED ASSETS

Tangible assets

4

4,161

4,935

CURRENT ASSETS

Debtors

5

72,958

73,926

Cash at bank

63,757

26,311

136,715

100,237

CREDITORS

Amounts falling due within one year

6

124,086

102,839

NET CURRENT ASSETS/(LIABILITIES)

12,629

(2,602

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,790

2,333

PROVISIONS FOR LIABILITIES

529

618

NET ASSETS

16,261

1,715

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,161

1,615

SHAREHOLDERS' FUNDS

16,261

1,715

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 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 10 September 2025 and were signed on its behalf by:

M A Watkins - Director

D F Hawkes - Director

1.	STATUTORY INFORMATION

Pro-Cut Dies 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.

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.

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

-

10% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

-

36,058

10,000

2,909

48,967

Additions

2,356

-

-

-

2,356

At 31 March 2025

2,356

36,058

10,000

2,909

51,323

DEPRECIATION

At 1 April 2024

-

34,248

6,875

2,909

44,032

Charge for year

177

453

2,500

-

3,130

At 31 March 2025

177

34,701

9,375

2,909

47,162

NET BOOK VALUE

At 31 March 2025

2,179

1,357

625

-

4,161

At 31 March 2024

-

1,810

3,125

-

4,935

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

71,548

73,926

Other debtors

1,410

-

72,958

73,926

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,298

8,803

Taxation and social security

35,480

21,597

Other creditors

79,308

72,439

124,086

102,839