REGISTERED NUMBER: 05500531 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

The Cutting Crew (Harbourne) Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs. D Steward

SECRETARY:

Lewis Smith & Co. Limited

REGISTERED OFFICE:

189 High Street

Harborne

Birmingham

West Midlands

B17 9QG

REGISTERED NUMBER:

05500531 (England and Wales)

BANKERS:

The Co-operative Bank Plc

PO Box 250

Delf House

Skelmerdale

WN8 6WT

FIXED ASSETS

Tangible assets

4

4,633

5,828

CURRENT ASSETS

Stocks

2,200

2,200

Debtors

2,917

2,917

Cash at bank and in hand

18,002

20,235

23,119

25,352

CREDITORS

Amounts falling due within one year

13,916

15,524

NET CURRENT ASSETS

9,203

9,828

TOTAL ASSETS LESS CURRENT LIABILITIES

13,836

15,656

PROVISIONS FOR LIABILITIES

774

1,134

NET ASSETS

13,062

14,522

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

13,061

14,521

SHAREHOLDERS' FUNDS

13,062

14,522

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 December 2025 and were signed by:

Mrs. D Steward - Director

1.	STATUTORY INFORMATION

The Cutting Crew (Harbourne) 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.

The financial statements have been prepared on a going concern basis.

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.

Improvements to property

-

10% on cost

Fixtures and fittings

-

10% on cost

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

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

53,085

DEPRECIATION

At 1 August 2024

47,257

Charge for year

1,195

At 31 July 2025

48,452

NET BOOK VALUE

At 31 July 2025

4,633

At 31 July 2024

5,828

5.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.25

31.7.24

£

£

Within one year

17,500

17,500

Between one and five years

70,000

70,000

In more than five years

35,000

52,500

122,500

140,000

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1

Ordinary

£1

1

1