Registration number: 02383502

C22 Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

C22 Limited

Balance Sheet

as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	-	4,039
Current assets
Debtors	5	361,161	377,182
Cash at bank and in hand		5,204	14,953
		366,365	392,135
Creditors: Amounts falling due within one year	6	(275,671)	(321,365)
Net current assets		90,694	70,770
Total assets less current liabilities		90,694	74,809
Creditors: Amounts falling due after more than one year	6	(95,000)	(80,000)
Net liabilities		(4,306)	(5,191)
Capital and reserves
Allotted, called up and fully paid share capital		10,500	10,500
Share premium reserve		9,170	9,170
Capital redemption reserve		24,262	24,262
Profit and loss account		(48,238)	(49,123)
Shareholders' funds		(4,306)	(5,191)

Registration number: 02383502

C22 Limited

Balance Sheet

as at 30 September 2025 (continued)

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 19 June 2026 and signed on its behalf by:
 

......................................... Mr S R Aspinall Director

C22 Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 02383502.

The address of its registered office is:
B5 Carrwood Park Selby Road
Swillington Common
Leeds
West Yorkshire
LS15 4LG

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

C22 Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Going Concern

The Directors included within the Directors Report the following comment regarding Going Concern: ‘We have continued to adopt the going concern basis when preparing the financial statements after assessing the principal risks and uncertainties within the company. Although loss making in the preceding two years, after making a number of changes we have made a small profit this year and are confident that the business will be able to continue to be profitable in the future. We believe the company has adequate resources to enable it to continue in operation and meet its liabilities as they fall due for the period of at least twelve months from the date of approval of the financial statements.’

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% per annum on a straight line basis
Computer equipment and software	20% per annum on a straight line basis

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

C22 Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025 (continued)

2	Accounting policies (continued)

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 13). These figures exclude those people on a contract for services.

C22 Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025 (continued)

4	Tangible assets

	Computer equipment and software  £	Plant and machinery  £	Total £
Cost
At 1 October 2024	20,211	42,209	62,420
At 30 September 2025	20,211	42,209	62,420
Depreciation
At 1 October 2024	16,172	42,209	58,381
Charge for the year	4,039	-	4,039
At 30 September 2025	20,211	42,209	62,420
Net book value
At 30 September 2025	-	-	-
At 30 September 2024	4,039	-	4,039

5

Debtors

Current	2025 £	2024 £
Trade debtors	243,260	255,265
Amounts owed by related parties	100,000	100,000
Prepayments	10,714	17,130
Other debtors	7,187	4,787
	361,161	377,182

C22 Limited

Notes to the Unaudited Financial Statements

for the Year Ended 30 September 2025 (continued)

6

Creditors

	2025 £	2024 £
Due within one year
Bank borrowings	142	60,000
Taxation and social security	155,509	127,766
Accruals and deferred income	120,020	120,590
Other creditors	-	13,009
	275,671	321,365

Creditors due within one year include bank borrowings, which are secured by debenture, of £Nil (2024 - £60,000).

Due after one year
Bank borrowings	95,000	80,000

Creditors due after one year include bank borrowings, which are secured by debenture, of £95,000 (2024 - £80,000).

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £3,059 (2024 - £18,654). These financial commitments relate to non-cancellable operating leases and are payable over the remaining life of those leases.