C & N Professional Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08357098

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		6,671		10,004

			6,671		10,004
CURRENT ASSETS
Debtors	5	17,694		15,694
Cash at bank and in hand		7,505		6,888

		25,199		22,582
Creditors: Amounts Falling Due Within One Year	6	(3,287 )		(2,277 )

NET CURRENT ASSETS (LIABILITIES)			21,912		20,305

TOTAL ASSETS LESS CURRENT LIABILITIES			28,583		30,309

Creditors: Amounts Falling Due After More Than One Year	7		(4,009 )		(8,048 )

NET ASSETS			24,574		22,261

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			24,572		22,259

SHAREHOLDERS' FUNDS			24,574		22,261

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C & N Professional Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Nina Njindou

Director

11/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

C & N Professional Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08357098 . The registered office is 13a Chiltern Court, Asheridge Road, Chesham, HP5 2PX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	50,000

As at 31 March 2026	50,000

Amortisation
As at 1 April 2025	39,996
Provided during the period	3,333

As at 31 March 2026	43,329

Net Book Value
As at 31 March 2026	6,671

As at 1 April 2025	10,004

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C & N Professional Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,694	3,694
Directors' loan accounts	14,000	12,000

	17,694	15,694

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	2,567	1,557
Accruals and deferred income	720	720

	3,287	2,277

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	4,009	8,048

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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