CJS CNC Machining Ltd - Filleted accounts

Registered number

06316973

CJS CNC Machining Ltd

Filleted Accounts

31 July 2025

CJS CNC Machining Ltd
Registered number:		06316973
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		27,993			130,870

Current assets
Stocks		400			3,900
Debtors	5	5,201			21,443
Cash at bank and in hand		22,959			49,240
		28,560			74,583

Creditors: amounts falling due within one year	6	(4,120)			(34,936)

Net current assets			24,440			39,647

Total assets less current liabilities			52,433			170,517

Creditors: amounts falling due after more than one year	7		-			(9,250)

Provisions for liabilities			(5,319)			(23,856)


Net assets			47,114			137,411

Capital and reserves
Called up share capital			100			100
Profit and loss account			47,014			137,311

Shareholder's funds			47,114			137,411

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr C Smith
Director
Approved by the board on 25 September 2025

CJS CNC Machining Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			over 4 years
	Plant and machinery			over 10 years
	Office equipment			over 3.3 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company, including the director					3		5


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 August 2024							32,000
	At 31 July 2025							32,000

	Amortisation
	At 1 August 2024							32,000
	At 31 July 2025							32,000

	Net book value
	At 31 July 2025							-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Office equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	1,502		220,410		41,037		262,949
	Disposals	(472)		(176,376)		-		(176,848)
	At 31 July 2025	1,030		44,034		41,037		86,101

	Depreciation
	At 1 August 2024	1,499		119,133		11,447		132,079
	Charge for the year	-		2,520		6,608		9,128
	On disposals	(472)		(82,627)		-		(83,099)
	At 31 July 2025	1,027		39,026		18,055		58,108

	Net book value
	At 31 July 2025	3		5,008		22,982		27,993
	At 31 July 2024	3		101,277		29,590		130,870


5	Debtors					2025		2024
£							£

	Trade debtors					3,035		19,460
	Other debtors					2,166		1,983
						5,201		21,443


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					-		9,250
	Trade creditors					93		463
	Taxation and social security costs					2,939		17,930
	Other creditors					1,088		7,293
						4,120		34,936


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		9,250


8	Controlling party

	The company is controlled by its Director, Mr C Smith.


9	Other information

	CJS CNC Machining Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	8 Blue Barns Business Park
	Old Ipswich Road, Ardleigh
	Colchester
	Essex
	CO7 7FX