REGISTERED NUMBER: 04195758 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Cablers Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M J Thorpe

REGISTERED OFFICE:

1 The Matchyns

Rivenhall

Witham

Essex

CM8 3HA

REGISTERED NUMBER:

04195758 (England and Wales)

ACCOUNTANTS:

Granite Morgan Smith Limited

First Floor, 1 The Matchyns

London Road

Witham

Essex

CM8 3HA

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

12,533

14,049

12,533

14,049

CURRENT ASSETS

Stocks

121,825

132,250

Debtors

6

388,490

438,641

Cash at bank

15,358

20,914

525,673

591,805

CREDITORS

Amounts falling due within one year

7

471,899

544,424

NET CURRENT ASSETS

53,774

47,381

TOTAL ASSETS LESS CURRENT LIABILITIES

66,307

61,430

CREDITORS

Amounts falling due after more than one year

8

-

(6,667

)

PROVISIONS FOR LIABILITIES

(2,322

)

(3,512

)

NET ASSETS

63,985

51,251

CAPITAL AND RESERVES

Called up share capital

50

50

Capital redemption reserve

50

50

Retained earnings

63,885

51,151

SHAREHOLDERS' FUNDS

63,985

51,251

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 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 29 July 2026 and were signed by:

M J Thorpe - Director

1.	STATUTORY INFORMATION

Cablers Limited 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

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, 25% on reducing balance, 20% on cost, 15% on cost, 10% on cost and Straight line over 3 years

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 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 18 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 November 2024

and 31 October 2025

20,404

AMORTISATION

At 1 November 2024

and 31 October 2025

20,404

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

Development costs are amortised in line with the expected future economic benefit of the asset. This is currently estimated at 5 years.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

117,009

Additions

3,606

At 31 October 2025

120,615

DEPRECIATION

At 1 November 2024

102,960

Charge for year

5,122

At 31 October 2025

108,082

NET BOOK VALUE

At 31 October 2025

12,533

At 31 October 2024

14,049

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

344,327

395,651

Other debtors

44,163

42,990

388,490

438,641

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,667

10,000

Trade creditors

174,757

192,741

Amounts owed to group undertakings

55,228

69,061

Taxation and social security

89,107

69,035

Other creditors

146,140

203,587

471,899

544,424

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

-

6,667

9.	LEASING AGREEMENTS

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

31.10.25

31.10.24

£

£

Within one year

8,274

9,315

Between one and five years

14,128

22,401

22,402

31,716

10.	SECURED DEBTS

Included within 'Other creditors is an amount of £99,608, which is secured over the assets of the company and personally guaranteed by the director.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.10.25

31.10.24

£

£

M J Thorpe

Balance outstanding at start of year

(141

)

(141

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(141

)

(141

)