ACCOUNTS - Final Accounts

Commitments under operating leases

At 31 July 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

Registered number: 01350154

C A HENDLEY (ESSEX) LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

C A HENDLEY (ESSEX) LIMITED

REGISTERED NUMBER: 01350154

BALANCE SHEET

AS AT 31 JULY 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		652		951
Current assets
Stocks		22,161		31,684
Debtors: amounts falling due within one year	5	28,222		15,494
Cash at bank and in hand		124,701		123,733
		175,084		170,911
Creditors: amounts falling due within one year	6	(9,888)		(13,558)
Net current assets			165,196		157,353

Net assets			165,848		158,304

Capital and reserves
Called up share capital	7	1	1
Capital redemption reserve		99	99
Profit and loss account		165,748	158,204
		165,848	158,304

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

Page 1

C A HENDLEY (ESSEX) LIMITED

REGISTERED NUMBER: 01350154

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

K S Hendley

Director

Date: 23 January 2026

The notes on pages 3 to 7 form part of these financial statements.

Page 2

C A HENDLEY (ESSEX) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1.	General information

C A Hendley (Essex) Ltd ("the company") is a private company limited by shares, incorporated in England and Wales. Its registration number is 01350154. The registered office is Leytonstone House, Leytonstone, London, E11 1GA.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

- the company has transferred the significant risks and rewards of ownership to the buyer;
- the amount of revenue can be measured reliably;
- it is probably that the company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.
The company manufactures and sells scientific equipment. Revenue is recognised when the goods have been delivered to the customer.

2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to the Statement of income and retained earnings on a straight-line basis over the lease term.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

C A HENDLEY (ESSEX) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, provided on the following annual bases.

				Plant and machinery	-	20%	straight line
				Furniture, fittings and equipment	-	20%	straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of income and retained earnings.

2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of income and retained earnings.

2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.9

Creditors

Short term creditors are measured at the transaction price.

2.10

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in the Statement of income and retained earnings when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Page 4

C A HENDLEY (ESSEX) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

2.Accounting policies (continued)

2.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 3).

Page 5

C A HENDLEY (ESSEX) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

4.	Tangible fixed assets

	Plant and machinery	Furniture, fittings and equipment	Total
	£	£	£
Cost or valuation
At 1 August 2024	7,335	2,103	9,438
At 31 July 2025	7,335	2,103	9,438
Depreciation
At 1 August 2024	7,335	1,152	8,487
Charge for the year on owned assets	-	299	299
At 31 July 2025	7,335	1,451	8,786
Net book value
At 31 July 2025	-	652	652
At 31 July 2024	-	951	951

Debtors

					2025	2024
					£	£


Trade debtors	26,238	13,716
Prepayments	1,984	1,778
	28,222	15,494

Page 6

C A HENDLEY (ESSEX) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	237	191
Corporation tax	1,108	4,296
Other taxation and social security	6,043	6,571
Accruals and deferred income	2,500	2,500
	9,888	13,558

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1 (2024 - 1) Ordinary share of £1	1	1

8.	Pension commitments

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the funds in respect of the year.
The assets of the scheme are held separately from those of the company in independently managed funds. There were no outstanding contributions to the scheme at the year end (2024 - £Nil). The pension charge for the year amounted to £66,000 (2024 - £26,000).

Not later than 1 year	908	10,887
Later than 1 year and not later than 5 years	-	908
	908	11,795

Page 7