Company registration number 01526463 (England and Wales)
C.N.C. PUNCHING LIMITED
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
C.N.C. PUNCHING LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
C.N.C. PUNCHING LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
55,431
62,029
Current assets
Stocks
18,000
17,850
Debtors
4
184,704
195,337
Cash at bank and in hand
1,953
73,832
204,657
287,019
Creditors: amounts falling due within one year
5
(424,226)
(388,831)
Net current liabilities
(219,569)
(101,812)
Total assets less current liabilities
(164,138)
(39,783)
Capital and reserves
Called up share capital
6
134
134
Profit and loss reserves
(164,272)
(39,917)
Total equity
(164,138)
(39,783)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 26 May 2026
Mr RE Wallington
Director
Company Registration No. 01526463
C.N.C. PUNCHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

C.N.C. Punching Limited is a private company limited by shares incorporated in England and Wales. The registered office is West Walk Building, 110 Regent Road, Leicester, LE1 7LT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with applicable accounting standards including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

The company meets its day to day working capital requirements through support from the director. The director has confirmed his intention to continue to provide sufficient financial support as required. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the financial support by the director.true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
10% per annum of net book value
Fixtures, fittings & equipment
15% per annum of net book value and 33.3% per annum of net book value
Motor vehicles
25% per annum of net book value
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

1.6
Financial instruments

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

C.N.C. PUNCHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

1.7
Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to the profit and loss account on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
14
14
C.N.C. PUNCHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
290,823
Disposals
(470)
At 31 August 2025
290,353
Depreciation and impairment
At 1 September 2024
228,794
Depreciation charged in the year
6,586
Eliminated in respect of disposals
(458)
At 31 August 2025
234,922
Carrying amount
At 31 August 2025
55,431
At 31 August 2024
62,029
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
155,700
177,641
Corporation tax recoverable
-
0
392
Other debtors
4,378
1,615
Prepayments and accrued income
24,626
15,689
184,704
195,337
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,632
-
0
Other borrowings
141,612
141,612
Trade creditors
119,048
109,421
Taxation and social security
9,629
34,661
Other creditors
118,629
68,629
Accruals and deferred income
32,676
34,508
424,226
388,831

Company borrowings of £191,612 (2024 - £141,612) are secured by a floating charge over company assets and undertaking.

C.N.C. PUNCHING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' Shares of £1 each
99
99
99
99
Ordinary 'B' Shares of £1 each
10
10
10
10
Ordinary 'C' Shares of £1 each
25
25
25
25
134
134
134
134
7
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
41,315
50,012
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