REGISTERED NUMBER: 08121815 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CUSTOM STEEL FABRICATIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Sandal

SECRETARY:

REGISTERED OFFICE:

Unit 7

St Johns Business Park

St Johns Grove

Hull

East Yorkshire

HU9 3RL

REGISTERED NUMBER:

08121815 (England and Wales)

ACCOUNTANTS:

The Accountancy & Administration Bureau

31 Thornfields

Thorngumbald

East Riding

FIXED ASSETS

Tangible assets

4

14,627

28,902

CURRENT ASSETS

Stocks

-

10,790

Debtors

5

214,643

151,341

Cash at bank and in hand

39,740

848

254,383

162,979

CREDITORS

Amounts falling due within one year

6

257,142

246,094

NET CURRENT LIABILITIES

(2,759

)

(83,115

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,868

(54,213

)

CREDITORS

Amounts falling due after more than one year

7

(4,861

)

(13,195

)

PROVISIONS FOR LIABILITIES

(2,547

)

-

NET ASSETS/(LIABILITIES)

4,460

(67,408

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

4,260

(67,608

)

SHAREHOLDERS' FUNDS

4,460

(67,408

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 July 2026 and were signed by:

D Sandal - Director

1.	STATUTORY INFORMATION

Custom Steel Fabrications Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

173,068

DEPRECIATION

At 1 April 2025

144,166

Charge for year

14,275

At 31 March 2026

158,441

NET BOOK VALUE

At 31 March 2026

14,627

At 31 March 2025

28,902

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

155,734

102,504

Other debtors

58,909

48,837

214,643

151,341

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

11,666

21,666

Trade creditors

88,790

96,713

Taxation and social security

83,491

36,526

Other creditors

73,195

91,189

257,142

246,094

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

4,861

13,195

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

16,527

34,861

The bank loan and hire purchase balances are secured on the assets purchased.

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,070 were paid to the director .