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CES Mechanical Limited

Registered Number
09078364
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

CES Mechanical Limited
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | Mr M Cartwright
| Mrs S Cartwright

Registered Address | 10 Western Road
| Romford
| RM1 3JT

Registered Number | 09078364 (England and Wales)

CES Mechanical Limited
Balance Sheet as at
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 81,548 |  |  |  | 95,121
|  |  |  | 81,548 |  |  |  | 95,121
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 2,210 |  |  |  | 1,780 |  |
Debtors | 5 | 244,482 |  |  |  | 184,047 |  |
Cash at bank and on hand |  | 97,185 |  |  |  | 139,073 |  |
|  | 343,877 |  |  |  | 324,900 |  |
Creditors amounts falling due within one year | 6 | (187,364) |  |  |  | (138,761) |  |
Net current assets (liabilities) |  |  |  | 156,513 |  |  |  | 186,139
Total assets less current liabilities |  |  |  | 238,061 |  |  |  | 281,260
Creditors amounts falling due after one year | 7 |  |  | (80,245) |  |  |  | (95,884)
Provisions for liabilities | 9 |  |  | (16,371) |  |  |  | (18,883)
Net assets |  |  |  | 141,445 |  |  |  | 166,493
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 141,345 |  |  |  | 166,393
Shareholders' funds |  |  |  | 141,445 |  |  |  | 166,493

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 March 2026, and are signed on its behalf by:
Mr M Cartwright Director
Mrs S Cartwright Director Registered Company No. 09078364

CES Mechanical Limited
Notes to the Financial Statements
for the year ended 30 June 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 15
| Vehicles | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 July 24 | 159,701 |  | 6,576 |  | 166,277
| Additions | 13,150 |  | - |  | 13,150
| At 30 June 25 | 172,851 |  | 6,576 |  | 179,427
| Depreciation and impairment
| At 01 July 24 | 68,028 |  | 3,128 |  | 71,156
| Charge for year | 26,206 |  | 517 |  | 26,723
| At 30 June 25 | 94,234 |  | 3,645 |  | 97,879
| Net book value
| At 30 June 25 | 78,617 |  | 2,931 |  | 81,548
| At 30 June 24 | 91,673 |  | 3,448 |  | 95,121

4. | Stocks
--- | ---
| Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Inventories held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 2,210 |  | 1,780
| Total | 2,210 |  | 1,780

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 77,215 |  | 58,211
| Other debtors | 59,052 |  | 56,770
| Prepayments and accrued income | 108,215 |  | 69,066
| Total | 244,482 |  | 184,047

| 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.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 39,373 |  | 9,108
| Bank borrowings and overdrafts | 9,619 |  | 10,281
| Taxation and social security | 35,304 |  | 9,749
| Other creditors | 17,942 |  | 26,719
| Accrued liabilities and deferred income | 85,126 |  | 82,904
| Total | 187,364 |  | 138,761

| 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.

7. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 9,589
| Other creditors | 80,245 |  | 86,295
| Total | 80,245 |  | 95,884

8. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 80,245 |  | 85,672

| The hire purchase creditors, due both within and after more than one year, are secured against the asset to which it relates.

9. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 16,371 |  | 18,883
| Total | 16,371 |  | 18,883

10. | Directors advances, credits and guarantees
--- | ---
| At the year end the company owed the director £871 (2024 - £1,498) by way of their director's current account.