Company No: 01940170 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTORS	R G Cusworth
	R C Sharpe

REGISTERED OFFICE	Northern Road Industrial Estate
	Brunel Drive
	Newark
	NG24 2EG
	United Kingdom

COMPANY NUMBER

01940170 (England and Wales)

ACCOUNTANT	Duncan & Toplis Limited
	14 London Road
	Newark
	NG24 1TW

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	369,858		264,747
		369,858		264,747
Current assets
Stocks		357,422		299,448
Debtors	4	1,164,238		1,218,470
Cash at bank and in hand		1,225,770		753,169
		2,747,430		2,271,087
Creditors: amounts falling due within one year	5	( 2,624,509)		( 2,056,578)
Net current assets		122,921		214,509
Total assets less current liabilities		492,779		479,256
Provision for liabilities		( 70,461)		( 41,489)
Net assets		422,318		437,767
Capital and reserves
Called-up share capital	6	1,000		1,000
Capital redemption reserve		76		76
Profit and loss account		421,242		436,691
Total shareholders' funds		422,318		437,767

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Cantel Computer Services Limited (registered number: 01940170) were approved and authorised for issue by the Board of Directors on 02 January 2026. They were signed on its behalf by:

R C Sharpe Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cantel Computer Services Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Northern Road Industrial Estate, Brunel Drive, Newark, NG24 2EG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	20 % reducing balance
	7 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	21		22

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 September 2024	647,099		647,099
Additions	230,431		230,431
Disposals	( 101,756)		( 101,756)
At 31 August 2025	775,774		775,774
Accumulated depreciation
At 01 September 2024	382,352		382,352
Charge for the financial year	78,519		78,519
Disposals	( 54,955)		( 54,955)
At 31 August 2025	405,916		405,916
Net book value
At 31 August 2025	369,858		369,858
At 31 August 2024	264,747		264,747

4. Debtors

	2025		2024
	£		£
Trade debtors	731,934		730,449
Prepayments and accrued income	432,304		488,021
	1,164,238		1,218,470

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	0		8,625
Trade creditors	59,317		140,445
Amounts owed to directors	5,535		2,020
Accruals and deferred income	2,359,361		1,780,958
Other taxation and social security	178,191		124,530
Obligations under finance leases and hire purchase contracts (secured)	6,986		0
Other creditors	15,119		0
	2,624,509		2,056,578

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
516 A ordinary shares of £ 1.00 each	516		516
450 B ordinary shares of £ 1.00 each	450		450
34 C ordinary shares of £ 1.00 each	34		34
	1,000		1,000