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Registration number: 08332329

Cutler Communications Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Cutler Communications Holdings Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Cutler Communications Holdings Limited

(Registration number: 08332329)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 243,000 | 243,000
Capital and reserves |  |  |
Called up share capital |  | 4,250 | 4,250
Retained earnings |  | 238,750 | 238,750
Shareholders' funds |  | 243,000 | 243,000

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 October 2025 and signed on its behalf by:

......................................... Mrs L Palmer Director | ......................................... Mr L J Palmer Director |

Cutler Communications Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
The Point
Bradmarsh Business Park
Bradmarsh Way
Rotherham
South Yorkshire
S60 1BP

These financial statements were authorised for issue by the Board on 2 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Cutler Communications Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 243,000 | 243,000

Subsidiaries | £
Cost or valuation
At 1 April 2024 | 243,000
Provision
Carrying amount
At 31 March 2025 | 243,000
At 31 March 2024 | 243,000

Cutler Communications Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Cutler Communications Solutions Limited | The Point Bradmarsh Business Park Bradmarsh Way Rotherham South Yorkshire S60 1BP England | Ordinary shares | 100% | 100%

Subsidiary undertakings
Cutler Communications Solutions Limited The principal activity of Cutler Communications Solutions Limited is that of the sale of BT telecommunications equipment and solutions within the SME environment.

5 | Parent and ultimate parent undertaking

The company's immediate parent is Cutler Communications Group Limited, incorporated in England and Wales.
The ultimate parent is Cutler SYH Ltd, incorporated in England and Wales.