C J Engineering (Thetford) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03494447

C J Engineering (Thetford) Limited

Unaudited financial statements

30 September 2025

C J Engineering (Thetford) Limited

Statement of financial position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		205,088		172,032

Current assets

Stocks		8,000	12,000
Debtors	7	320,397	275,773
Cash at bank and in hand		287,586	225,570
		---------	---------
		615,983	513,343

Creditors: Amounts falling due within one year	8	( 185,600)		( 208,021)
		---------		---------
Net current assets			430,383		305,322
			---------		---------
Total assets less current liabilities			635,471		477,354

Creditors: Amounts falling due after more than one year	9		( 67,012)		( 48,114)

Provisions

Taxation including deferred tax		( 50,720)		( 42,496)

Accruals and deferred income	( 24,468)	( 31,938)
	---------	---------
Net assets	493,271	354,806
	---------	---------

Capital and reserves

Called up share capital	200	200
Profit and loss account	493,071	354,606
	---------	---------
Shareholders funds	493,271	354,806
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

C J Engineering (Thetford) Limited

Statement of financial position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 4 June 2026 , and are signed on behalf of the board by:

K P Locke

Director

Company registration number: 03494447

C J Engineering (Thetford) Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Faraday Place, Thetford, Norfolk, IP24 3RG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition seldom equal the related actual results. Any subsequent changes are accounted for with an effect on income at the time such updated information is available. The directors consider that there are no estimates or assumptions that have a significant effect on the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the sale of services is recognised when the service has been satisfactorily provided, the amount 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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Motor vehicles	-	20% reducing balance
Office equipment	-	25% / 33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Hire purchase agreements

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account at a constant rate of charge on the balance of capital repayments outstanding.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expenses in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of employees during the year was 15 (2024: 14 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	201,683
	---------
Amortisation
At 1 October 2024 and 30 September 2025	201,683
	---------
Carrying amount
At 30 September 2025	–
	---------
At 30 September 2024	–
	---------

6. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 October 2024	543,388	14,300	9,001	566,689
Additions	97,350	–	–	97,350
Disposals	( 7,995)	–	–	( 7,995)
	---------	-------	------	---------
At 30 September 2025	632,743	14,300	9,001	656,044
	---------	-------	------	---------
Depreciation
At 1 October 2024	378,739	10,318	5,600	394,657
Charge for the year	60,936	797	1,099	62,832
Disposals	( 6,533)	–	–	( 6,533)
	---------	-------	------	---------
At 30 September 2025	433,142	11,115	6,699	450,956
	---------	-------	------	---------
Carrying amount
At 30 September 2025	199,601	3,185	2,302	205,088
	---------	-------	------	---------
At 30 September 2024	164,649	3,982	3,401	172,032
	---------	-------	------	---------

7. Debtors

	2025	2024
	£	£
Trade debtors	209,566	212,630
Other debtors	110,831	63,143
	---------	---------
	320,397	275,773
	---------	---------

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	39,110	100,229
Social security and other taxes	108,453	85,239
Other creditors	38,037	22,553
	---------	---------
	185,600	208,021
	---------	---------

Included in other creditors are obligations held under hire purchase contracts of £33,444 (2024: £21,448) which are secured on the assets concerned.

9. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	67,012	48,114
	-------	-------

Included in other creditors are obligations held under hire purchase contracts of £67,012 (2024: £48,114) which are secured on the assets concerned.

10. Directors' advances, credits and guarantees

At the balance sheet date, £105,543 (2024: £59,069) was owed to the company by the directors as follows: K Locke £48,213 (2024: £21,293) N Locke £57,330 (2024: £37,776) Interest has been charged on the loans at the official rate.