REGISTERED NUMBER: 08541525 (England and Wales)

CUP ALLOYS (METAL JOINING) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G P Farrell

S D Meakin

REGISTERED OFFICE:

154 Mandalay Road

Pleasley

Mansfield

Nottinghamshire

NG19 7TJ

REGISTERED NUMBER:

08541525 (England and Wales)

ACCOUNTANTS:

Ian R Collins & Co

The Bridge House

Mill Lane

Dronfield

Derbyshire

S18 2XL

FIXED ASSETS

Tangible assets

4

700

1,185

Investment property

5

117,000

36,959

117,700

38,144

CURRENT ASSETS

Stocks

21,045

21,045

Debtors

6

58,079

66,258

Cash at bank and in hand

28,302

25,038

107,426

112,341

CREDITORS

Amounts falling due within one year

7

(221,334

)

(149,827

)

NET CURRENT LIABILITIES

(113,908

)

(37,486

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,792

658

PROVISIONS FOR LIABILITIES

(133

)

(225

)

NET ASSETS

3,659

433

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,559

333

SHAREHOLDERS' FUNDS

3,659

433

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 20th March 2026 and were signed on its behalf by:

G P Farrell - Director

1.	STATUTORY INFORMATION

Cup Alloys (Metal Joining) 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.

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

Plant and machinery etc

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

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

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st August 2024

and 31st July 2025

7,392

DEPRECIATION

At 1st August 2024

6,207

Charge for year

485

At 31st July 2025

6,692

NET BOOK VALUE

At 31st July 2025

700

At 31st July 2024

1,185

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st August 2024

36,959

Additions

80,041

At 31st July 2025

117,000

NET BOOK VALUE

At 31st July 2025

117,000

At 31st July 2024

36,959

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

58,079

53,457

Other debtors

-

12,801

58,079

66,258

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,501

30,401

Taxation and social security

25,333

18,084

Other creditors

181,500

101,342

221,334

149,827

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st July 2025 and 31st July 2024:

2025

2024

£

£

G P Farrell

Balance outstanding at start of year

6,401

4,690

Amounts advanced

18,141

20,211

Amounts repaid

(47,257

)

(18,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22,715

)

6,401

S D Meakin

Balance outstanding at start of year

6,401

4,690

Amounts advanced

18,141

20,211

Amounts repaid

(47,257

)

(18,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(22,715

)

6,401