Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.1 false engineering services 1 false true false 08458050 2025-03-31 08458050 2025-04-01 2026-03-31 08458050 2024-04-01 2025-04-02 08458050 2026-03-31 08458050 2025-04-02 08458050 c:Director1 2025-04-01 2026-03-31 08458050 d:PlantMachinery 2025-04-01 2026-03-31 08458050 d:PlantMachinery 2026-03-31 08458050 d:PlantMachinery 2025-04-02 08458050 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08458050 d:MotorVehicles 2025-04-01 2026-03-31 08458050 d:MotorVehicles 2026-03-31 08458050 d:MotorVehicles 2025-04-02 08458050 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08458050 d:ComputerEquipment 2025-04-01 2026-03-31 08458050 d:ComputerEquipment 2026-03-31 08458050 d:ComputerEquipment 2025-04-02 08458050 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08458050 d:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 08458050 d:CurrentFinancialInstruments 2026-03-31 08458050 d:CurrentFinancialInstruments 2025-04-02 08458050 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 08458050 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-02 08458050 d:ShareCapital 2026-03-31 08458050 d:ShareCapital 2025-04-02 08458050 d:RetainedEarningsAccumulatedLosses 2026-03-31 08458050 d:RetainedEarningsAccumulatedLosses 2025-04-02 08458050 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 08458050 d:AcceleratedTaxDepreciationDeferredTax 2025-04-02 08458050 c:FRS102 2025-04-01 2026-03-31 08458050 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 08458050 c:FullAccounts 2025-04-01 2026-03-31 08458050 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08458050 2 2025-04-01 2026-03-31 08458050 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 08458050 CHRIS TIERNEY MACHINERY SERVICES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
CHRIS TIERNEY MACHINERY SERVICES LIMITED REGISTERED NUMBER: 08458050 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 46,455 |  | 50,599
|  |  | 46,455 |  | 50,599
Current assets |  |  |  |  |
Stocks |  | 21,180 |  | 18,918 |
Debtors: amounts falling due within one year | 5 | 54,798 |  | 40,659 |
Cash at bank and in hand | 6 | 19,210 |  | 10,340 |
|  | 95,188 |  | 69,917 |
Creditors: amounts falling due within one year | 7 | (90,779) |  | (72,828) |
Net current assets/(liabilities) |  |  | 4,409 |  | (2,911)
Total assets less current liabilities |  |  | 50,864 |  | 47,688
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (2,430) |  | (1,464) |
|  |  | (2,430) |  | (1,464)
Net assets |  |  | 48,434 |  | 46,224
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 48,334 |  | 46,124
|  |  | 48,434 |  | 46,224
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CHRIS TIERNEY MACHINERY SERVICES LIMITED REGISTERED NUMBER: 08458050 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 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 his 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. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ C S Tierney
Director
Date: 25 June 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
CHRIS TIERNEY MACHINERY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Chris Tierney Machinery Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 812 Liverpool Road, Ainsdale Southport, England, PR8 3QF. The principal activity of the company continued to be that of engineering services. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under historical cost convention. The following principal accounting policies have been applied:
| 2.2 | 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.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Pensions
Defined contributions pension plan Payments to defined contribution plans are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liabilty in the Balance Sheet. Page 3
CHRIS TIERNEY MACHINERY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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.
| 2.7 | 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. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
|  |  |  | Plant and machinery | - | 20% | on reducing balance
|  |  |  | Motor vehicles | - | 25% | on reducing balance
|  |  |  | Computer equipment | - | 33% | on cost
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 profit or loss. Page 4
CHRIS TIERNEY MACHINERY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.8 | 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 is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable 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 profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 1).
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CHRIS TIERNEY MACHINERY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2025 | 111,855 | 45,785 | 15,780 | 173,420
| Additions | 4,250 | - | 4,033 | 8,283
| At 31 March 2026 | 116,105 | 45,785 | 19,813 | 181,703
| Depreciation |  |  |  |
| At 1 April 2025 | 92,996 | 16,483 | 13,341 | 122,820
| Charge for the year on owned assets | 4,197 | 5,860 | 2,371 | 12,428
| At 31 March 2026 | 97,193 | 22,343 | 15,712 | 135,248
| Net book value |  |  |  |
| At 31 March 2026 | 18,912 | 23,442 | 4,101 | 46,455
| At 31 March 2025 | 18,859 | 29,302 | 2,438 | 50,599
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 54,349 | 40,212
| Other debtors | 449 | 447
|  | 54,798 | 40,659
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 19,210 | 10,340
|  | 19,210 | 10,340
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CHRIS TIERNEY MACHINERY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 16,005 | 7,340
| Other taxation and social security | 17,818 | 15,705
| Other creditors | 54,976 | 47,878
| Accruals and deferred income | 1,980 | 1,905
|  | 90,779 | 72,828
8. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | (1,464)
| Charged to profit or loss | (966)
| At end of year | (2,430)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | (2,430) | (1,464)
|  | (2,430) | (1,464)
9. | Pension commitments
|  | 2026 | 2025
|  | £ | £
| Charge to profit or loss in respect of defined contribution schemes | 12,000 | 37,000
|  | 12,000 | 37,000
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