REGISTERED NUMBER: 02807383 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

Cutting Edge Software Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C M Henshall

SECRETARY:

C M Henshall

REGISTERED OFFICE:

First Floor

14 Hemnall Street

Epping

Essex

CM16 4LW

REGISTERED NUMBER:

02807383 (England and Wales)

ACCOUNTANTS:

Jones & Co

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

FIXED ASSETS

Tangible assets

4

5,038

6,298

CURRENT ASSETS

Debtors

5

17,038

28,283

Cash at bank

55,447

84,328

72,485

112,611

CREDITORS

Amounts falling due within one year

6

45,712

50,825

NET CURRENT ASSETS

26,773

61,786

TOTAL ASSETS LESS CURRENT LIABILITIES

31,811

68,084

CAPITAL AND RESERVES

Called up share capital

40

40

Retained earnings

31,771

68,044

SHAREHOLDERS' FUNDS

31,811

68,084

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

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

The director acknowledges his 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 director and authorised for issue on 11 May 2026 and were signed by:

C M Henshall - Director

1.	STATUTORY INFORMATION

Cutting Edge Software 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 represents the invoiced sale of goods and services, net of Value Added Tax and is recognised on the completion of services and granting of licences.

Tangible fixed assets

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

Office equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current tax recognised as 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 not recognised in respect of any timing differences that have originated but not reversed at the balance sheet date since the amount is not considered to be material.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 September 2024

and 31 August 2025

33,187

DEPRECIATION

At 1 September 2024

26,889

Charge for year

1,260

At 31 August 2025

28,149

NET BOOK VALUE

At 31 August 2025

5,038

At 31 August 2024

6,298

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

15,737

27,136

Other debtors

1,301

1,147

17,038

28,283

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

2,596

5,634

Taxation and social security

13,069

28,262

Other creditors

30,047

16,929

45,712

50,825