Company registration number: 04646733
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
Simon Corrugating Machinery Limited
Pages for filing with the Registrar
Company registration number: 04646733
Simon Corrugating Machinery Limited
Balance sheet
as at 31 March 2026
2026 2025
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 298,478 288,601
298,478 288,601
Current assets
Stocks 23,136 18,423
Debtors 6 117,513 157,137
Cash at bank and in hand 817,106 799,350
957,755 974,910
Creditors: amounts falling due within one year
7 (126,033) (234,360)
Net current assets 831,722 740,550
Total assets less current liabilities 1,130,200 1,029,151
Creditors: Amounts falling due after more than one year
8 (49,999) (49,999)
Provisions for liabilities (7,610) (2,827)
NET ASSETS 1,072,591 976,325
Capital and reserves
Called up share capital 1 1
Profit and loss account 1,072,590 976,324
TOTAL EQUITY 1,072,591 976,325
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 04646733
Simon Corrugating Machinery Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr R Lindsay, Director
4 August 2026
2
Simon Corrugating Machinery Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
Simon Corrugating Machinery Limited is a private company registered in England and Wales. Its registered number is 04646733. The company is limited by shares. Its registered office is Unit 7 Ashville Industrial Estate, Sutton Weaver, Runcorn, Cheshire, WA7 3EZ.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
3
Simon Corrugating Machinery Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
2 Accounting policies - continued
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Land and buildings - 2% straight line
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
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 taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 4 (2025 - 4).
4
Simon Corrugating Machinery Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Intangible assets
Goodwill
£
Cost
At 1 April 2025 100,000
At 31 March 2026 100,000
Amortisation
At 1 April 2025 100,000
At 31 March 2026 100,000
Net book value
At 31 March 2026 -
At 31 March 2025 -
5 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 April 2025 462,775 122,081 584,856
Additions - 22,448 22,448
Disposals - (8,585) (8,585)
At 31 March 2026 462,775 135,944 598,719
Depreciation
At 1 April 2025 185,484 110,771 296,255
Charge for year 9,256 3,297 12,553
Eliminated on disposal - (8,567) (8,567)
At 31 March 2026 194,740 105,501 300,241
Net book value
At 31 March 2026 268,035 30,443 298,478
At 31 March 2025 277,291 11,310 288,601
5
Simon Corrugating Machinery Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
6 Debtors
2026 2025
£ £
Trade debtors 85,605 126,367
Taxation 1,658 3,056
Prepayments and accrued income 30,250 27,714
117,513 157,137
7 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 52,749 43,731
Other creditors 35,791 70,695
Taxation 30,522 49,549
Social security and other tax 3,168 7,294
Accruals and deferred income 3,803 63,091
126,033 234,360
8 Creditors: amounts falling due after more than one year
2026 2025
£ £
Amounts owed to group undertakings 49,999 49,999
6