REGISTERED NUMBER: 05600287 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

CGS (HAVERHILL) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Simpkin

Mrs G Simpkin

Miss B E Simpkin

D C Simpkin

REGISTERED OFFICE:

5 Boundary Road

Haverhill

Suffolk

CB9 7YH

REGISTERED NUMBER:

05600287 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

24,034

Tangible assets

4

33,588

CURRENT ASSETS

60,620

Stocks

57,637

16,524

Debtors

5

24,528

117,554

Cash at bank

85,943

194,698

168,108

CREDITORS

63,293

Amounts falling due within one year

6

45,621

131,405

NET CURRENT ASSETS

122,487

155,439

TOTAL ASSETS LESS CURRENT LIABILITIES

156,075

CREDITORS

(11,525

)

Amounts falling due after more than one year

7

(996

)

(4,566

)

PROVISIONS FOR LIABILITIES

(6,382

)

139,348

NET ASSETS

148,697

CAPITAL AND RESERVES

5

Called up share capital

8

5

139,343

Retained earnings

148,692

139,348

SHAREHOLDERS' FUNDS

148,697

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

C Simpkin - Director

1.	STATUTORY INFORMATION

CGS (Haverhill) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of work completed during the year, by reference to invoiced sales and the movement between opening and closing trade debtor balances.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

Office

Motor

and

Totals

machinery

equipment

vehicles

fittings

£

£

£

£

£

COST

At 1 November 2024

94,320

36,801

15,606

20,275

21,638

Additions

27,800

324

1,791

25,685

-

Disposals

(23,870

)

(175

)

(3,420

)

(20,275

)

-

At 31 October 2025

98,250

36,950

13,977

25,685

21,638

DEPRECIATION

At 1 November 2024

70,286

31,911

12,889

13,860

11,626

Charge for year

11,206

1,306

973

6,421

2,506

Eliminated on disposal

(16,830

)

(173

)

(2,797

)

(13,860

)

-

At 31 October 2025

64,662

33,044

11,065

6,421

14,132

NET BOOK VALUE

At 31 October 2025

33,588

3,906

2,912

19,264

7,506

At 31 October 2024

24,034

4,890

2,717

6,415

10,012

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

10,854

3,872

Other debtors

13,674

12,652

24,528

16,524

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

10,328

10,000

Trade creditors

19,674

22,459

Taxation and social security

12,053

27,170

Other creditors

3,566

3,664

45,621

63,293

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

996

11,525

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

5

Ordinary

£1

5

5