REGISTERED NUMBER: 03673132 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

C.A.S. Filtration Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr G C Bourke

M S Graves

SECRETARY:

L Rhoades

REGISTERED OFFICE:

Eastfield Road

South Killingholme

Immingham

North East Lincs

DN40 3NF

REGISTERED NUMBER:

03673132 (England and Wales)

FIXED ASSETS

Tangible assets

4

50,227

64,871

CURRENT ASSETS

Stocks

5

165,451

194,822

Debtors

6

258,506

229,166

Cash at bank

434,707

591,009

858,664

1,014,997

CREDITORS

Amounts falling due within one year

7

329,192

514,499

NET CURRENT ASSETS

529,472

500,498

TOTAL ASSETS LESS CURRENT LIABILITIES

579,699

565,369

PROVISIONS FOR LIABILITIES

8,682

12,343

NET ASSETS

571,017

553,026

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

571,015

553,024

571,017

553,026

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 24 April 2026 and were signed on its behalf by:

Dr G C M Bourke - Director

1.	STATUTORY INFORMATION

C.A.S. Filtration 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.

Summary of significant accounting policies and key accounting estimates

The principle accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their useful lives, as follows;

Computer equipment 33% on cost and 20% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on a first in first out basis.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

92,670

Additions

4,930

Disposals

(11,609

)

At 31 December 2025

85,991

DEPRECIATION

At 1 January 2025

27,799

Charge for year

18,017

Eliminated on disposal

(10,052

)

At 31 December 2025

35,764

NET BOOK VALUE

At 31 December 2025

50,227

At 31 December 2024

64,871

5.

STOCKS

31.12.25

31.12.24

£

£

Stocks

165,451

194,822

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

164,923

193,180

Prepayments

93,583

35,986

258,506

229,166

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

53,727

81,809

Amounts owed to group undertakings

158,987

299,745

Corporation tax

52,991

40,240

VAT

6,208

7,597

Other creditors

-

93

Accruals and deferred income

57,279

85,015

329,192

514,499

8.	RELATED PARTY DISCLOSURES

31.12.25

31.12.24

£

£

Purchases from related parties

30,808

39,438

Recharges from related parties

190,653

207,301

Amounts owing to related parties

164,879

305,686

Related parties are companies in which the director is also a director or has a controlling interest.