Company Registration No. 04527097 (England and Wales)
John Cutmore Builds Limited
Unaudited accounts
for the year ended 31 March 2025
John Cutmore Builds Limited
Unaudited accounts
Contents
John Cutmore Builds Limited
Company Information
for the year ended 31 March 2025
Directors
John Harry Cutmore
Paula Cheryl Cutmore
Company Number
04527097 (England and Wales)
Registered Office
Unit 15 Woodlands Business Park
Rougham Industrial Estate
Rougham
Bury St. Edmunds
Suffolk
IP30 9ND
England
Accountants
Beaumara Ltd
High street
Attleborough
Norfolk
NR17 2EH
John Cutmore Builds Limited
Statement of financial position
as at 31 March 2025
Tangible assets
129,777
167,978
Inventories
180,459
558,205
Cash at bank and in hand
94,003
186,079
Creditors: amounts falling due within one year
(199,733)
(406,828)
Net current assets
548,226
768,826
Total assets less current liabilities
678,003
936,804
Creditors: amounts falling due after more than one year
(7,019)
(54,284)
Provisions for liabilities
Deferred tax
(32,443)
(41,994)
Net assets
638,541
840,526
Called up share capital
100
100
Profit and loss account
638,441
840,426
Shareholders' funds
638,541
840,526
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by
John Harry Cutmore
Director
Company Registration No. 04527097
John Cutmore Builds Limited
Notes to the Accounts
for the year ended 31 March 2025
John Cutmore Builds Limited is a private company, limited by shares, registered in England and Wales, registration number 04527097. The registered office is Unit 15 Woodlands Business Park, Rougham Industrial Estate, Rougham, Bury St. Edmunds, Suffolk, IP30 9ND, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Straight Line
Government grants are recognised in income on a systematic basis over the periods in which the company recognises the related costs for which the grants are intended to compensate.
John Cutmore Builds Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
325,316
302,286
17,995
645,597
Additions
5,837
19,035
1,191
26,063
Disposals
-
(26,629)
-
(26,629)
At 31 March 2025
331,153
294,692
19,186
645,031
At 1 April 2024
261,045
201,858
14,716
477,619
Charge for the year
16,725
26,934
1,969
45,628
On disposals
-
(7,993)
-
(7,993)
At 31 March 2025
277,770
220,799
16,685
515,254
At 31 March 2025
53,383
73,893
2,501
129,777
At 31 March 2024
64,271
100,428
3,279
167,978
Raw materials
58,000
58,000
Work in progress
122,459
500,205
Inventories and work in progress are stated at the lower of cost and net realisable value. Cost comprises direct materials, direct labour and attributable overheads incurred in bringing contracts to their current stage of completion.
Amounts falling due within one year
Trade debtors
129,227
127,865
Accrued income and prepayments
2,732
55
Other debtors
341,538
303,450
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Obligations under finance leases and hire purchase contracts
37,284
14,845
Trade creditors
85,957
111,978
Taxes and social security
17,706
152,744
John Cutmore Builds Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
5,352
42,617
9
Deferred taxation
2025
2024
Accelerated capital allowances
32,443
41,994
Provision at start of year
41,994
37,756
(Credited)/charged to the profit and loss account
(9,551)
4,238
Provision at end of year
32,443
41,994
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Deferred tax assets are recognised to the extent that it is probable that they will be recovered against future taxable profits.
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loans to directors
82,943
67,156
93,219
56,880
Loans to directors
79,689
44,107
71,681
52,115
162,632
111,263
164,900
108,995
11
Average number of employees
During the year the average number of employees was 23 (2024: 30).