Unaudited Financial Statements

for the Year Ended 31 March 2026

for

C Tie (Uk) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Rooke

Mr J Rooke

REGISTERED OFFICE:

Unit 5 Axiom Business Park

41 Balcombe Road

Horley

Surrey

RH6 7HF

REGISTERED NUMBER:

09165303 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Intangible assets

4

670

670

Tangible assets

5

232,847

91,736

233,517

92,406

CURRENT ASSETS

Stocks

6

1,783,458

1,939,829

Debtors

7

1,501,532

2,092,254

Cash at bank

213,910

290,226

3,498,900

4,322,309

CREDITORS

Amounts falling due within one year

8

983,651

1,488,569

NET CURRENT ASSETS

2,515,249

2,833,740

TOTAL ASSETS LESS CURRENT LIABILITIES

2,748,766

2,926,146

CREDITORS

Amounts falling due after more than one year

9

(159,480

)

(58,333

)

PROVISIONS FOR LIABILITIES

11

(58,211

)

(22,934

)

NET ASSETS

2,531,075

2,844,879

CAPITAL AND RESERVES

Called up share capital

12

100

100

Retained earnings

2,530,975

2,844,779

SHAREHOLDERS' FUNDS

2,531,075

2,844,879

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

Mr J Rooke - Director

1.	STATUTORY INFORMATION

C Tie (Uk) 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 represents net invoices sales of goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

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.

Patents and licences 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.

Short leasehold

-

20% on cost and in accordance with the property

Plant and machinery

-

20% on cost

Stocks

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 items.

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 Statement of Income and Retained Earnings, 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 15 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

600,000

670

600,670

AMORTISATION

At 1 April 2025

and 31 March 2026

600,000

-

600,000

NET BOOK VALUE

At 31 March 2026

-

670

670

At 31 March 2025

-

670

670

5.	TANGIBLE FIXED ASSETS

Short

Plant and

Motor

leasehold

machinery

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

3,325

247,105

-

250,430

Additions

-

2,077

197,807

199,884

At 31 March 2026

3,325

249,182

197,807

450,314

DEPRECIATION

At 1 April 2025

3,325

155,369

-

158,694

Charge for year

-

38,852

19,921

58,773

At 31 March 2026

3,325

194,221

19,921

217,467

NET BOOK VALUE

At 31 March 2026

-

54,961

177,886

232,847

At 31 March 2025

-

91,736

-

91,736

6.

STOCKS

2026

2025

£

£

Stock in transit

360,577

659,338

Finished goods

1,422,881

1,280,491

1,783,458

1,939,829

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

712,137

709,807

Amounts owed by group undertakings

503,302

493,602

Amounts owed by participating interests

132,146

814,013

Other debtors

24,935

24,966

Prepayments

129,012

49,866

1,501,532

2,092,254

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 10)

50,000

50,000

Hire purchase contracts

26,727

-

Trade creditors

486,011

698,197

Tax

195,711

209,204

Social security and other taxes

15,722

10,352

VAT

204,324

204,186

Other loans

-

300,000

Accrued expenses

5,156

16,630

983,651

1,488,569

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 10)

8,333

58,333

Hire purchase contracts

151,147

-

159,480

58,333

10.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

50,000

50,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

8,333

50,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

8,333

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

58,211

22,934

Deferred

tax

£

Balance at 1 April 2025

22,934

Provided during year

35,277

Balance at 31 March 2026

58,211

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

750

Ordinary

£0.10

75

75

250

Ordinary A

£0.10

25

25

100

100

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling part is Rooke Group Limited