Ernest Cutts Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Pages for Filing with Registrar
Company Registration No. 00549065 (England and Wales)
Ernest Cutts Limited
Company Information
Director
Mr P. Cutts
Secretary
Mrs S. Cutts
Company number
00549065
Registered office
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Accountants
Moore Kingston Smith LLP
Orbital House
20 Eastern Road
Romford
Essex
RM1 3PJ
Ernest Cutts Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 3
Ernest Cutts Limited
Balance Sheet
As at 31 December 2025
Page 1
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
3,004,173
2,981,118
Creditors: amounts falling due within one year
3
(15,908)
(17,992)
Net current assets
2,988,265
2,963,126
Capital and reserves
Called up share capital
4
100
100
Capital redemption reserve
148,425
148,425
Profit and loss reserves
2,839,740
2,814,601
Total equity
2,988,265
2,963,126

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 3 February 2026
Mr P. Cutts
Director
Company Registration No. 00549065
Ernest Cutts Limited
Notes to the Financial Statements
For the year ended 31 December 2025
Page 2
1
Accounting policies
Company information

Ernest Cutts Limited is a private company limited by shares incorporated in England and Wales. The registered office is Orbital House, 20 Eastern Road, Romford, Essex, RM1 3PJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents rent receivable from the company's investments. Turnover is attributable to the principal activity of the company which arose wholly in the United Kingdom.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

1.4
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

1.5
Financial instruments

All of the company's financial assets and liabilities are basic and measured at amortised cost.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Ernest Cutts Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2025
Page 3
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 2 (2024: 2).

3
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
11,690
13,774
Other creditors
4,218
4,218
15,908
17,992
4
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
100 Ordinary shares of £1 each
100
100
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