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Company Registration No. 08151838 (England and Wales)
Cutters Machinery Sales Limited Unaudited accounts for the year ended 30 September 2025
Cutters Machinery Sales Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Cutters Machinery Sales Limited Company Information for the year ended 30 September 2025
Directors
Jason Fletcher Andrea Jane Fletcher
Company Number
08151838 (England and Wales)
Registered Office
Unit 4b Lynx Business Park Fordham Road Snailwell Cambridgeshire CB8 7NY England
Accountants
TFA Partners Ltd Chartered Tax Advisers 4B Lynx Business Park, Fordham Road Snailwell Newmarket Cambridgeshire CB8 7NY
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Cutters Machinery Sales Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
55,353 
19,062 
Current assets
Inventories
140,000 
152,000 
Debtors
5
7,533 
3,000 
Cash at bank and in hand
99,583 
100,388 
247,116 
255,388 
Creditors: amounts falling due within one year
6
(15,853)
(25,832)
Net current assets
231,263 
229,556 
Total assets less current liabilities
286,616 
248,618 
Creditors: amounts falling due after more than one year
7
(18,307)
- 
Net assets
268,309 
248,618 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
268,209 
248,518 
Shareholders' funds
268,309 
248,618 
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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by
Jason Fletcher Director Company Registration No. 08151838
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Cutters Machinery Sales Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Cutters Machinery Sales Limited is a private company, limited by shares, registered in England and Wales, registration number 08151838. The registered office is Unit 4b Lynx Business Park, Fordham Road, Snailwell, Cambridgeshire, CB8 7NY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Going concern
The accounts have been prepared on the going concern basis.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
Stock
Stock have been valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving inventory.
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Cutters Machinery Sales Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2024
79,265 
77,583 
301 
2,175 
159,324 
Additions
5,251 
48,275 
- 
- 
53,526 
Disposals
- 
(64,583)
- 
- 
(64,583)
At 30 September 2025
84,516 
61,275 
301 
2,175 
148,267 
Depreciation
At 1 October 2024
72,026 
66,221 
44 
1,971 
140,262 
Charge for the year
2,445 
3,297 
76 
54 
5,872 
On disposals
- 
(53,220)
- 
- 
(53,220)
At 30 September 2025
74,471 
16,298 
120 
2,025 
92,914 
Net book value
At 30 September 2025
10,045 
44,977 
181 
150 
55,353 
At 30 September 2024
7,239 
11,362 
257 
204 
19,062 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
6,617 
- 
Accrued income and prepayments
316 
- 
Other debtors
600 
3,000 
7,533 
3,000 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
10,262 
Obligations under finance leases and hire purchase contracts
5,083 
6,742 
Trade creditors
- 
1 
Taxes and social security
8,871 
8,747 
Loans from directors
99 
80 
Accruals
1,800 
- 
15,853 
25,832 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
18,307 
- 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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