Connectors Cables Specialists (CCS) Limited

Registered number

01740235

Unaudited Filleted Accounts

31 August 2025

Connectors Cables Specialists (CCS) Limited
Registered number:		01740235
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		192,565			226,978

Current assets
Stocks		13,077			6,785
Debtors	4	134,149			184,432
Cash at bank and in hand		590,950			500,318
		738,176			691,535

Creditors: amounts falling due within one year	5	(197,128)			(240,121)

Net current assets			541,048			451,414

Total assets less current liabilities			733,613			678,392


Provisions for liabilities			(42,858)			(51,078)


Net assets			690,755			627,314

Capital and reserves
Called up share capital			67			67
Capital redemption reserve			33			33
Profit and loss account			690,655			627,214

Shareholders' funds			690,755			627,314

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Peter Elwood
Director
Approved by the board on 23 December 2025

Connectors Cables Specialists (CCS) Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are stated in Sterling with monetary amounts rounded to the nearest £.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, which is usually on dispatch of the goods.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements			20% straight line
	Plant and machinery			20% straight line
	Fixtures, fittings, tools and equipment			15% reducing balance
	Motor vehicles			25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					6		7


3	Tangible fixed assets
		Leasehold improvements		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	27,272		74,615		232,065		333,952
	Additions	-		2,994		61,699		64,693
	Disposals	-		-		(62,865)		(62,865)
	At 31 August 2025	27,272		77,609		230,899		335,780

	Depreciation
	At 1 September 2024	25,600		54,822		26,552		106,974
	Charge for the year	845		4,193		56,950		61,988
	On disposals	-		-		(25,747)		(25,747)
	At 31 August 2025	26,445		59,015		57,755		143,215

	Net book value
	At 31 August 2025	827		18,594		173,144		192,565
	At 31 August 2024	1,672		19,793		205,513		226,978


4	Debtors					2025		2024
£							£

	Trade debtors					117,588		170,965
	Other debtors					16,561		13,467
						134,149		184,432


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					62,993		69,724
	Taxation and social security costs					76,127		109,709
	Other creditors					58,008		60,688
						197,128		240,121


6	Other financial commitments					2025		2024
£							£

	Total future minimum payments under non-cancellable operating leases					40,160		70,280


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Peter Elwood
	A loan of £1,812 was made on 31 July 2025 (2024 - £Nil). Interest free, unsecured and repayable on demand. The loan was fully repaid on 3 September 2025.	-		1,812		-		1,812

		-		1,812		-		1,812


8	Other information

	Connectors Cables Specialists (CCS) Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6 Stort Mill
	River Way
	Harlow
	CM20 2SN