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Company Registration No. 13680474 (England and Wales)
C&T EXOTICS LTD Unaudited accounts for the year ended 31 October 2025
C&T EXOTICS LTD Unaudited accounts Contents
Page
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C&T EXOTICS LTD Company Information for the year ended 31 October 2025
Directors
Antonietta LAMBERTI Carl PEARCE
Company Number
13680474 (England and Wales)
Registered Office
UNIT 7 GREINAN FARM CHIPPERFIELD WD4 9LU ENGLAND
Accountants
Accountancy SOS 21 Gorsehill Road Poole, DORSET BH15 3QH
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C&T EXOTICS LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
40,200 
19,600 
Tangible assets
19,778 
18,357 
59,978 
37,957 
Current assets
Inventories
18,991 
9,500 
Debtors
23,316 
56,549 
Cash at bank and in hand
(2,246)
2,168 
40,061 
68,217 
Creditors: amounts falling due within one year
(165,080)
(151,609)
Net current liabilities
(125,019)
(83,392)
Net liabilities
(65,041)
(45,435)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(65,043)
(45,437)
Shareholders' funds
(65,041)
(45,435)
For the year ending 31 October 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 20 July 2026 and were signed on its behalf by
Antonietta LAMBERTI Director Company Registration No. 13680474
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C&T EXOTICS LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
C&T EXOTICS LTD is a private company, limited by shares, registered in England and Wales, registration number 13680474. The registered office is UNIT 7, GREINAN FARM, CHIPPERFIELD, WD4 9LU, 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.
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:
Fixtures & fittings
At 25% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2024
20,000 
Additions
21,000 
At 31 October 2025
41,000 
Amortisation
At 1 November 2024
400 
Charge for the year
400 
At 31 October 2025
800 
Net book value
At 31 October 2025
40,200 
At 31 October 2024
19,600 
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C&T EXOTICS LTD Notes to the Accounts for the year ended 31 October 2025
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
- 
34,476 
- 
34,476 
Additions
10,000 
1,915 
1,656 
13,571 
At 31 October 2025
10,000 
36,391 
1,656 
48,047 
Depreciation
At 1 November 2024
- 
16,119 
- 
16,119 
Charge for the year
2,500 
9,098 
552 
12,150 
At 31 October 2025
2,500 
25,217 
552 
28,269 
Net book value
At 31 October 2025
7,500 
11,174 
1,104 
19,778 
At 31 October 2024
- 
18,357 
- 
18,357 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
3,563 
2,915 
Trade debtors
19,753 
- 
Accrued income and prepayments
- 
48,921 
Other debtors
- 
4,713 
23,316 
56,549 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
18,588 
52,718 
Trade creditors
5,428 
4,200 
Taxes and social security
1,770 
214 
Loans from directors
117,900 
94,477 
Deferred income
21,394 
- 
165,080 
151,609 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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