REGISTERED NUMBER: 02984426 (England and Wales)

CANTIUM ACCOUNTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D Pritchard FCCA

S M Graham

REGISTERED OFFICE:

188 High Street

Tonbridge

Kent

TN9 1BE

REGISTERED NUMBER:

02984426 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

188 High Street

Tonbridge

Kent

TN9 1BE

FIXED ASSETS

Tangible assets

4

2,087

2,992

CURRENT ASSETS

Stocks

5,808

-

Debtors

5

19,362

71,680

Cash at bank and in hand

11,458

10,561

36,628

82,241

CREDITORS

Amounts falling due within one year

6

15,498

46,331

NET CURRENT ASSETS

21,130

35,910

TOTAL ASSETS LESS CURRENT LIABILITIES

23,217

38,902

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

23,117

38,802

23,217

38,902

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 18 September 2026 and were signed on its behalf by:

S M Graham - Director

1.	STATUTORY INFORMATION

Cantium Accountants 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.

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.

Computer equipment

-

50% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

27,454

Additions

1,183

At 31 December 2025

28,637

DEPRECIATION

At 1 January 2025

24,462

Charge for year

2,088

At 31 December 2025

26,550

NET BOOK VALUE

At 31 December 2025

2,087

At 31 December 2024

2,992

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,692

55,751

Amounts owed by group undertakings

16,670

-

Sundry debtors

-

5,156

Prepayments and accrued income

-

10,773

19,362

71,680

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,108

9,217

Corporation Tax

2,221

5,897

Social security and other taxes

-

3,251

VAT

5,450

20,156

Sundry creditors

-

723

Directors' current accounts

624

-

Accrued expenses

2,095

7,087

15,498

46,331

7.

RESERVES

Retained

earnings

£

At 1 January 2025

38,802

Profit for the year

8,315

Dividends

(24,000

)

At 31 December 2025

23,117