REGISTERED NUMBER: 01621131 (England and Wales)

Financial Statements for the Year Ended 31 January 2025

for

Cutler & Woolf (Holdings) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S Catlin

REGISTERED OFFICE:

Unit 1b

Focus 4

Fourth Avenue

Letchworth

Hertfordshire

SG6 2TU

REGISTERED NUMBER:

01621131 (England and Wales)

AUDITORS:

GH Audit Limited

Unit 1b

Focus 4

Fourth Avenue

Letchworth

Hertfordshire

SG6 2TU

FIXED ASSETS

Investments

5

10,000

10,000

Investment property

6

392,512

392,512

402,512

402,512

CURRENT ASSETS

Debtors

7

729

62,387

Cash at bank

12,599

7,741

13,328

70,128

CREDITORS

Amounts falling due within one year

8

164,284

198,727

NET CURRENT LIABILITIES

(150,956

)

(128,599

)

TOTAL ASSETS LESS CURRENT LIABILITIES

251,556

273,913

CREDITORS

Amounts falling due after more than one year

9

217,975

230,250

NET ASSETS

33,581

43,663

CAPITAL AND RESERVES

Called up share capital

4,680

4,680

Share premium

1,070

1,070

Capital redemption reserve

5,000

5,000

Retained earnings

22,831

32,913

SHAREHOLDERS' FUNDS

33,581

43,663

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 23 October 2025 and were signed by:

S Catlin - Director

1.	STATUTORY INFORMATION

Cutler & Woolf (Holdings) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Cutler & Woolf (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 February 2024

and 31 January 2025

10,000

NET BOOK VALUE

At 31 January 2025

10,000

At 31 January 2024

10,000

100% owned subsidiary undertakings

Cutler & Woolf (Steel) Limited

The registered office Unit 1b, Focus Four, Fourth Avenue, Letchworth, SG6 2TU

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2024

and 31 January 2025

392,512

NET BOOK VALUE

At 31 January 2025

392,512

At 31 January 2024

392,512

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

729

62,387

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,372

28,372

Amounts owed to group undertakings

116,743

90,620

Taxation and social security

3,734

8,855

Other creditors

15,435

70,880

164,284

198,727

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

217,975

230,250

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Emma Wilsher FCA (Senior Statutory Auditor)

for and on behalf of GH Audit Limited