REGISTERED NUMBER: 04291781 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

THE CUTLERY POLISHER COMPANY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Meares

REGISTERED OFFICE:

The Barn

Speedgate Farm

Mussenden Lane

Longfield

Kent

DA3 8NJ

REGISTERED NUMBER:

04291781 (England and Wales)

ACCOUNTANTS:

Dominic Hill Associates Limited

Archer House

Britland Estate

Northbourne Road

Eastbourne

BN22 8PW

FIXED ASSETS

Tangible assets

4

110,866

131,639

CURRENT ASSETS

Stocks

122,143

44,089

Debtors

5

768,683

508,206

Cash at bank and in hand

226,613

509,148

1,117,439

1,061,443

CREDITORS

Amounts falling due within one year

6

193,847

211,491

NET CURRENT ASSETS

923,592

849,952

TOTAL ASSETS LESS CURRENT LIABILITIES

1,034,458

981,591

CREDITORS

Amounts falling due after more than one year

7

13,333

20,864

NET ASSETS

1,021,125

960,727

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,021,025

960,627

SHAREHOLDERS' FUNDS

1,021,125

960,727

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 director acknowledges his 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 director and authorised for issue on 3 December 2025 and were signed by:

J Meares - Director

1.	STATUTORY INFORMATION

The Cutlery Polisher Company Ltd 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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

798,616

Additions

16,190

At 30 June 2025

814,806

DEPRECIATION

At 1 July 2024

666,977

Charge for year

36,963

At 30 June 2025

703,940

NET BOOK VALUE

At 30 June 2025

110,866

At 30 June 2024

131,639

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

174,566

167,105

Amounts owed by group undertakings

300,000

41,908

Other debtors

294,117

299,193

768,683

508,206

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

31,214

61,483

Taxation and social security

160,433

147,898

Other creditors

2,200

2,110

193,847

211,491

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

13,333

20,864

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY