Cunicon Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05605891

CUNICON LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 October 2025

CUNICON LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£	£

Fixed Assets

Tangible assets	5		59,776		67,140

Current Assets

Stocks		75,000	92,600
Debtors	6	87,087	73,564
Cash at bank and in hand		6,628	3,811
		-----------	-----------
		168,715	169,975

Creditors: amounts falling due within one year	7	200,479		199,623
		-----------		-----------
Net Current Liabilities			31,764		29,648
			---------		---------
Total Assets Less Current Liabilities			28,012		37,492

Creditors: amounts falling due after more than one year	8	–	9,174
		---------	---------
Net Assets		28,012	28,318
		---------	---------

CUNICON LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

	2025		2024
Note	£	£	£	£

Capital and Reserves

Called up share capital	100	100
Profit and loss account	27,912	28,218
	---------	---------
Shareholders Funds	28,012	28,318
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 8 April 2026 , and are signed on behalf of the board by:

D J Pinder	J Laidler
Director	Director

Company registration number: 05605891

CUNICON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 OCTOBER 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Cunicon Limited, William Wright Dock, Hull, East Riding of Yorkshire, HU34PG, England.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	10% reducing balance

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance Leases and Hire Purchase Contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 14 (2024: 14 ).

5. Tangible Assets

	Plant and machinery
	£
Cost
At 1 November 2024	188,831
Additions	2,977
	-----------
At 31 October 2025	191,808
	-----------
Depreciation
At 1 November 2024	121,691
Charge for the year	10,341
	-----------
At 31 October 2025	132,032
	-----------
Carrying amount
At 31 October 2025	59,776
	-----------
At 31 October 2024	67,140
	-----------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Plant and machinery
	£
At 31 October 2025	23,867
	---------
At 31 October 2024	26,519
	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	84,094	60,868
Other debtors	2,993	12,696
	---------	---------
	87,087	73,564
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,834	10,000
Trade creditors	78,970	62,659
Social security and other taxes	86,594	76,317
Other creditors	29,081	50,647
	-----------	-----------
	200,479	199,623
	-----------	-----------

Other creditors includes £11,239 (2024 - £19,259) which is secured against trade debtors. Other creditors also include hire purchase liabilities of £3,341 (2024 - £9,797) which are secured against fixed assets.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	5,833
Other creditors	–	3,341
	-----	--------
	–	9,174
	-----	--------

Other creditors include hire purchase liabilities of nil (2024 - £3,341) which are secured against fixed assets.

9. Directors' Advances, Credits and Guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
D J Pinder	–	–	–
J Laidler	–	–	–
	-----	-----	-----
	–	–	–
	-----	-----	-----

	2024
	Balance brought forward	Amounts repaid	Balance outstanding
	£	£	£
D J Pinder	27,169	( 27,169)	–
J Laidler	27,169	( 27,169)	–
	---------	---------	-----
	54,338	( 54,338)	–
	---------	---------	-----

The balances were repayable on demand and subject to interest at the official rate.