Cad Cut Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03742114 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

Cad Cut Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr G D Saunders

Mr A T Ford

Mrs N Saunders

Ms R Ford

SECRETARY:

Mr A T Ford

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

BS32 4JY

REGISTERED NUMBER:

03742114 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Intangible assets

4

674

2,299

Tangible assets

5

29,738

37,385

30,412

39,684

CURRENT ASSETS

Stocks

6

38,500

30,000

Debtors

7

168,542

146,386

Cash at bank and in hand

107,801

112,837

314,843

289,223

CREDITORS

Amounts falling due within one year

8

141,518

105,717

NET CURRENT ASSETS

173,325

183,506

TOTAL ASSETS LESS CURRENT LIABILITIES

203,737

223,190

CREDITORS

Amounts falling due after more than one year

9

(2,500

)

(12,500

)

PROVISIONS FOR LIABILITIES

(6,297

)

(6,943

)

NET ASSETS

194,940

203,747

CAPITAL AND RESERVES

Called up share capital

10

2,000

Retained earnings

11

192,940

201,747

SHAREHOLDERS' FUNDS

194,940

203,747

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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 20th October 2025 and were signed on its behalf by:

Mr G D Saunders - Director

1.	STATUTORY INFORMATION

Cad Cut 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.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

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

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Reducing balance over 3 years

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st May 2024

and 30th April 2025

4,875

AMORTISATION

At 1st May 2024

2,576

Charge for year

1,625

At 30th April 2025

4,201

NET BOOK VALUE

At 30th April 2025

674

At 30th April 2024

2,299

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

COST

At 1st May 2024

3,089

255,612

4,241

Additions

-

Disposals

-

(647

)

-

At 30th April 2025

3,089

254,965

4,241

DEPRECIATION

At 1st May 2024

3,089

221,973

3,340

Charge for year

-

7,114

225

Eliminated on disposal

-

(647

)

-

At 30th April 2025

3,089

228,440

3,565

NET BOOK VALUE

At 30th April 2025

-

26,525

676

At 30th April 2024

-

33,639

901

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1st May 2024

15,990

14,815

293,747

Additions

-

817

Disposals

(6,500

)

-

(7,147

)

At 30th April 2025

9,490

15,632

287,417

DEPRECIATION

At 1st May 2024

15,428

12,532

256,362

Charge for year

141

955

8,435

Eliminated on disposal

(6,471

)

-

(7,118

)

At 30th April 2025

9,098

13,487

257,679

NET BOOK VALUE

At 30th April 2025

392

2,145

29,738

At 30th April 2024

562

2,283

37,385

6.

STOCKS

30.4.25

30.4.24

£

Stocks

38,500

30,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Trade debtors

161,980

143,068

Other debtors

3,042

-

Prepayments

3,520

3,318

168,542

146,386

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

Bank loans and overdrafts

10,000

Trade creditors

89,949

51,997

Tax

20,657

13,009

Social security and other taxes

(2,831

)

1,744

VAT

15,237

14,974

Other creditors

1,633

909

Directors' current accounts

4,688

11,004

Accrued expenses

2,185

2,080

141,518

105,717

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

Bank loans - 1-2 years

2,500

10,000

Bank loans - 2-5 years

-

2,500

12,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

1,000

Ordinary A

£1

1,000

Ordinary B

£1

1,000

2,000

11.

RESERVES

Retained

earnings

£

At 1st May 2024

201,747

Profit for the year

62,193

Dividends

(71,000

)

At 30th April 2025

192,940