REGISTERED NUMBER: 11420604 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

CNC Machine Training Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs E E Garner

D J Garner

REGISTERED OFFICE:

Unit 5 Konfidence Works

Arthur Street

Barwell

Leicestershire

LE9 8GZ

REGISTERED NUMBER:

11420604 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

26,011

34,321

CURRENT ASSETS

Debtors

5

27,286

22,730

Cash at bank and in hand

9,462

7,687

36,748

30,417

CREDITORS

Amounts falling due within one year

6

(26,028

)

(18,075

)

NET CURRENT ASSETS

10,720

12,342

TOTAL ASSETS LESS CURRENT LIABILITIES

36,731

46,663

CREDITORS

Amounts falling due after more than one year

7

(30,189

)

(39,718

)

PROVISIONS FOR LIABILITIES

9

(6,500

)

(6,500

)

NET ASSETS

42

445

CAPITAL AND RESERVES

Called up share capital

10

4

4

Retained earnings

38

441

SHAREHOLDERS' FUNDS

42

445

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

D J Garner - Director

1.	STATUTORY INFORMATION

CNC Machine Training 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.	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.

Plant and machinery

-

15% on reducing balance

Office equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

2,052

33,200

11,534

46,786

Additions

-

-

435

435

At 30 June 2025

2,052

33,200

11,969

47,221

DEPRECIATION

At 1 July 2024

823

1,383

10,259

12,465

Charge for year

184

7,954

607

8,745

At 30 June 2025

1,007

9,337

10,866

21,210

NET BOOK VALUE

At 30 June 2025

1,045

23,863

1,103

26,011

At 30 June 2024

1,229

31,817

1,275

34,321

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,142

5,100

Other debtors

16,144

17,630

27,286

22,730

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,600

6,638

Hire purchase contracts (see note 8)

4,671

4,671

Trade creditors

570

1,626

Taxation and social security

11,487

1,968

Other creditors

3,700

3,172

26,028

18,075

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

11,110

15,968

Hire purchase contracts (see note 8)

19,079

23,750

30,189

39,718

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

2025

2024

£

£

Net obligations repayable:

Within one year

4,671

4,671

Between one and five years

19,079

23,750

23,750

28,421

Non-cancellable operating

leases

2025

2024

£

£

Within one year

4,167

7,143

Between one and five years

-

4,167

4,167

11,310

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,500

6,500

Deferred

tax

£

Balance at 1 July 2024

6,500

Balance at 30 June 2025

6,500

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

4

Ordinary

£1

4

4

11.	RELATED PARTY DISCLOSURES

D J Garner

Mrs E E Garner

Directors of the company

Included in other debtors is an amount owing by the directors in the sum of £14,712. This was repaid in the subsequent year.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CNC Machine Training Limited for the year ended 30 June 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of CNC Machine Training Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CNC Machine Training Limited and state those matters that we have agreed to state to the Board of Directors of CNC Machine Training Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CNC Machine Training Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CNC Machine Training Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CNC Machine Training Limited. You consider that CNC Machine Training Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CNC Machine Training Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

23 September 2025