Christlematic Engineering Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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Accountant's Report

For The Year Ended 31 March 2026

Accountant's Report

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Christlematic Engineering Limited for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Christlematic Engineering Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Christlematic Engineering Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Christlematic Engineering Limited and state those matters that we have agreed to state to the director of Christlematic Engineering Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Christlematic Engineering Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Christlematic Engineering Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Christlematic Engineering Limited . You consider that Christlematic Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Christlematic Engineering Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

4th August 2026

Dufton Kellner Ltd

Chartered Accountants

Barnston House

Beacon Lane

Wirral

CH60 0EE

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Christlematic Engineering Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 03957416

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		15,300		-
Tangible Assets	5		140,502		166,048

			155,802		166,048
CURRENT ASSETS
Stocks	6	16,500		15,000
Debtors	7	103,310		139,553
Cash at bank and in hand		179,749		201,753

		299,559		356,306
Creditors: Amounts Falling Due Within One Year	8	(78,743 )		(111,542 )

NET CURRENT ASSETS (LIABILITIES)			220,816		244,764

TOTAL ASSETS LESS CURRENT LIABILITIES			376,618		410,812

Creditors: Amounts Falling Due After More Than One Year	9		(16,086 )		(33,633 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(26,695 )		(41,512 )

NET ASSETS			333,837		335,667

CAPITAL AND RESERVES
Called up share capital	12		100		100
Profit and Loss Account			333,737		335,567

SHAREHOLDERS' FUNDS			333,837		335,667

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Christlematic Engineering Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr C Johnstone

Director

4th August 2026

The notes on pages 5 to 9 form part of these financial statements.

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Christlematic Engineering Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Christlematic Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03957416 . The registered office is Barnston House, Beacon Lane, Wirral, Merseyside, CH60 0EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is Cryptocurrency. They are revalued to market value each year-end, with any change in calue taken to the profit and loss account. Such revaluations are not chargeable to corporation tax unless the assets are sold again at a gain.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods.

The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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Christlematic Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees during the year was: 7 (2025: 8)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	-
Additions	15,300

As at 31 March 2026	15,300

Net Book Value
As at 31 March 2026	15,300

As at 1 April 2025	-

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Christlematic Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	572,865	24,329	8,905	606,099
Additions	949	-	-	949
Disposals	(20,531 )	-	(8,905 )	(29,436 )

As at 31 March 2026	553,283	24,329	-	577,612

Depreciation
As at 1 April 2025	410,346	21,041	8,664	440,051
Provided during the period	25,432	822	241	26,495
Disposals	(20,531 )	-	(8,905 )	(29,436 )

As at 31 March 2026	415,247	21,863	-	437,110

Net Book Value
As at 31 March 2026	138,036	2,466	-	140,502

As at 1 April 2025	162,519	3,288	241	166,048

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	58,310	119,904

6. Stocks

	2026	2025
	£	£
Stock	16,500	15,000

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	98,310	139,553
Other debtors	5,000	-

	103,310	139,553

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Christlematic Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	17,547	17,547
Trade creditors	14,561	27,732
Other creditors	7,559	11,165
Taxation and social security	39,076	55,098

	78,743	111,542

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	16,086	33,633

10. Secured Creditors

Of the creditors the following amounts are secured.

Hire purchase liabilities are secured on the assets concerned and by a debenture dated 9 September 2002.

	2026		2025
	£		£
Net obligations under finance lease and hire purchase contracts	33,633		51,180

11. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	17,547	17,547
Later than one year and not later than five years	16,086	33,633

	33,633	51,180

	33,633	51,180

12. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

13. Other Commitments

The company has a 12 month rolling lease for the business pemises totalling £14,600 per year.

14. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Christopher Johnstone	(10,561 )	29,915	25,900	-	(6,546 )

The above loan is unsecured, interest free and repayable on demand.

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Christlematic Engineering Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

15. Related Party Transactions

Shareholder Mandy Johnson has had a loan of £12,000 during the year and has repaid £7,000, leaving £5,000 outstanding as at 31 March 2026.

This loan is unsercured, interest free and repayable on demand.

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Director	Mr C Johnstone

Secretary	Ms M Johnstone

Company Number	03957416

Registered Office	Barnston House
	Beacon Lane
	Wirral
	Merseyside
	CH60 0EE

Business	4 Lodge Lane
	Runcorn
	Cheshire
	WA7 2AS

Accountants	Dufton Kellner Ltd
	Chartered Accountants
	Barnston House
	Beacon Lane
	Wirral
	CH60 0EE