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Registration number: 08972481

C Palmes Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

C Palmes Ltd

Contents

Company Information | 1
Accountants' Report | 2
Profit and Loss Account | 3
Balance Sheet | 4 to 5
Notes to the Unaudited Financial Statements | 4
Detailed Profit and Loss Account | 6 to 8

C Palmes Ltd

Company Information

Director | Mr C Palmes

Registered office | 7 Hollylea Close Bartestree Hereford HR1 4DN

Accountants | D V Bottoms & Co Ltd 8 Drapers Lane Leominster Herefordshire HR6 8ND

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
C Palmes Ltd
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C Palmes Ltd for the year ended 30 April 2025 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of C Palmes Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of C Palmes Ltd and state those matters that we have agreed to state to the Board of Directors of C Palmes Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C Palmes Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that C Palmes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of C Palmes Ltd. You consider that C Palmes Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of C Palmes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
D V Bottoms & Co Ltd
8 Drapers Lane
Leominster
Herefordshire
HR6 8ND

16 January 2026

C Palmes Ltd

Profit and Loss Account for the Year Ended 30 April 2025

| 2025 £ | 2024 £
Turnover | 77,216 | 82,762
Other income | 2 | 6
Cost of raw materials and consumables | (14,148) | (15,761)
Staff costs | (38,164) | (38,165)
Depreciation and other amounts written off assets | (82) | (109)
Other charges | (18,922) | (24,948)
Profit before tax | 5,902 | 3,785
Tax on profit | (294) | -
Profit for the year | 5,608 | 3,785

C Palmes Ltd

(Registration number: 08972481)
Balance Sheet as at 30 April 2025

| 2025 £ | 2024 £
Fixed assets | 246 | 328
Current assets | 11,439 | 9,905
Creditors: Amounts falling due within one year | (7,251) | (7,408)
Net current assets | 4,188 | 2,497
Total assets less current liabilities | 4,434 | 2,825
Creditors: Amounts falling due after more than one year | (6,713) | (10,713)
| (2,279) | (7,888)
Capital and reserves | (2,279) | (7,888)

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
7 Hollylea Close
Bartestree
Hereford
HR1 4DN

These financial statements were authorised for issue by the director on 16 January 2026.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

3 | Related party transactions

Transactions with the director

2025 | At 1 May 2024 £ | Advances to director £ | At 30 April 2025 £
Directors loan account | (4,455) | (2,210) | (6,665)

2024 | At 1 May 2023 £ | Advances to director £ | At 30 April 2024 £
Directors loan account | (2,734) | (1,721) | (4,455)

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

C Palmes Ltd

(Registration number: 08972481)
Balance Sheet as at 30 April 2025

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the director on 16 January 2026

......................................... Mr C Palmes Director

C Palmes Ltd

Detailed Profit and Loss Account for the Year Ended 30 April 2025

| 2025 £ | 2024 £
turnover (analysed below) | 77,216 | 82,762
Cost of sales (analysed below) | (52,312) | (53,926)
Gross profit | 24,904 | 28,836
Gross profit (%) | 32.25% | 34.84%
Administrative expenses |  |
Establishment costs (analysed below) | (8,352) | (12,980)
General administrative expenses (analysed below) | (8,523) | (9,966)
Finance charges (analysed below) | (1,736) | (1,680)
Depreciation costs (analysed below) | (82) | (109)
| (18,693) | (24,735)
Operating profit | 6,211 | 4,101
Other interest receivable and similar income (analysed below) | 2 | 6
Interest payable and similar charges (analysed below) | (311) | (322)
| (309) | (316)
Profit before tax | 5,902 | 3,785

C Palmes Ltd

Detailed Profit and Loss Account for the Year Ended 30 April 2025

| 2025 £ | 2024 £

Turnover |  |
Sale of goods, UK | 77,216 | 82,762

Cost of sales |  |
Opening raw materials | (1,900) | (1,900)
Purchases | (14,098) | (15,761)
Closing raw materials | 1,850 | 1,900
Wages and salaries (excluding directors) | (37,053) | (37,053)
Staff pensions (Defined contribution) | (1,111) | (1,112)
| (52,312) | (53,926)

Establishment costs |  |
Rent and rates | (3,600) | (7,300)
Water rates | (328) | (387)
Light, heat and power | (3,250) | (3,864)
Insurance | (216) | (216)
Use of home as office | (365) | (365)
Repairs and renewals | (593) | (848)
| (8,352) | (12,980)

General administrative expenses |  |
Telephone and fax | (957) | (1,206)
Computer software and maintenance costs | (273) | (201)
Printing, postage and stationery | (225) | (183)
Trade subscriptions | (282) | (676)
Sundry expenses | - | (549)
Cleaning | (946) | (1,123)
Motor expenses | (477) | (536)
Travel and subsistence | (11) | -
Advertising | (152) | (152)
Accountancy fees | (5,200) | (5,100)
Legal and professional fees | - | (240)
| (8,523) | (9,966)

Finance charges |  |
Bank charges | (90) | (90)
Credit card charges | (1,646) | (1,590)
| (1,736) | (1,680)

Depreciation costs |  |
Depreciation of plant and machinery (owned) | (62) | (82)
Depreciation of office equipment (owned) | (20) | (27)
| (82) | (109)

C Palmes Ltd

Detailed Profit and Loss Account for the Year Ended 30 April 2025

| 2025 £ | 2024 £

Other interest receivable and similar income |  |
Bank interest receivable | 2 | 6

Interest payable and similar expenses |  |
Bank loan interest payable | (311) | (322)