REGISTERED NUMBER: 13683636 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

CutEdgeBond Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J A M D Carvalho

Ms S S Heydari

REGISTERED OFFICE:

Cut Edge Bond Bridge House

Longwick Road

Princes Risborough

HP27 9RS

REGISTERED NUMBER:

13683636 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Tangible assets

4

148,896

167,658

CURRENT ASSETS

Stocks

5

10,000

3,200

Debtors

6

4,626

11,355

Cash at bank

171,771

132,220

186,397

146,775

CREDITORS

Amounts falling due within one year

7

(81,748

)

(118,358

)

NET CURRENT ASSETS

104,649

28,417

TOTAL ASSETS LESS CURRENT LIABILITIES

253,545

196,075

PROVISIONS FOR LIABILITIES

(37,224

)

(41,915

)

NET ASSETS

216,321

154,160

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

216,319

154,158

216,321

154,160

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

Ms S S Heydari - Director

1.	STATUTORY INFORMATION

CutEdgeBond 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Operating leases

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution scheme and also contributes to privately administered pension plans. Contributions are expensed as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

220,755

43,087

4,435

268,277

Additions

-

24,125

-

24,125

At 31 October 2025

220,755

67,212

4,435

292,402

DEPRECIATION

At 1 November 2024

94,659

4,952

1,008

100,619

Charge for year

31,524

10,476

887

42,887

At 31 October 2025

126,183

15,428

1,895

143,506

NET BOOK VALUE

At 31 October 2025

94,572

51,784

2,540

148,896

At 31 October 2024

126,096

38,135

3,427

167,658

5.

STOCKS

2025

2024

£

£

Stocks

10,000

3,200

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,626

11,355

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,339

1,932

Tax

35,939

7,185

Social security and other taxes

1,217

1,434

VAT

19,643

13,645

Other creditors

11,932

65,455

Director's current accounts

11,678

28,277

Accruals

-

430

81,748

118,358

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

16,789

4,163

Between one and five years

6,312

-

23,101

4,163

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

J A M D Carvalho

Balance outstanding at start of year

(11,995

)

32,105

Amounts advanced

7,335

-

Amounts repaid

(2,408

)

(44,100

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,068

)

(11,995

)

Ms S S Heydari

Balance outstanding at start of year

(16,282

)

(25,764

)

Amounts advanced

11,984

54,756

Amounts repaid

(312

)

(45,274

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,610

)

(16,282

)

The above loans are unsecured and repayable on demand. Loans from the company are charged interest at HMRC's approved rate.

Certain short term loans to the company, from the directors, which are are unsecured and repayable on demand, are charged interest at up to 12%. Loans to the company from Ms S S Heydari included in other creditors are nil (2024: £65,455)