Cuting Edge Engravers Ltd

	Registered number
	SC533457

	Cuting Edge Engravers Ltd
	Unaudited Accounts
	for the year ended
	30 April 2026

Cuting Edge Engravers Ltd Balance Sheet as at 30 April 2026
	Notes		2026 £		2025 £
Fixed assets
Tangible assets	3		5,604		2,457
			5,604		2,457

Current assets
Stocks		8,000		8,000
Debtors		2,031		1,765
Cash at bank and in hand		(104)		5,019
		9,927		14,784

Creditors: amounts falling due within one year	4	(9,376)		(10,433)

Net current assets / (liabilities)			551		4,351

Total assets less current liabilities			6,155		6,808

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(772)		(772)

Total net assets (liabilities)			5,383		6,036

Capital and reserves
Called up share capital	5		10		10
Profit and loss account			5,373		6,026
Shareholders' funds			5,383		6,036

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 April 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr I Wells

Director

Approved by the board on 10 September 2026

Company Number: SC533457 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
Glasgow
G66 3AA
United Kingdom

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Equipment	25% Reducing Balance
Other	25% Reducing Balance
Plant & machinery	25% Reducing Balance

Employees
	2026	2025
Average number of employees during the period	1	1

Tangible fixed assets
	Equipment	Other	Plant & machinery	Total
Cost or valuation	£	£	£	£
At 1 May 2025	666	1,113	17,488	19,267
Additions	0	0	3,983	3,983
At 30 April 2026	666	1,113	21,471	23,250
Depreciation
At 1 May 2025	230	863	15,717	16,810
Charge for the period	109	63	664	836
At 30 April 2026	339	926	16,381	17,646
Net book value
At 30 April 2026	327	187	5,090	5,604
At 30 April 2025	436	250	1,771	2,457

Creditors: amounts falling due within one year
	2026	2025
	£	£
Bank Loans & Overdrafts	1,807	343
Trade creditors	2,034	3,322
Taxation & social security	5,444	6,677
Other creditors	91	91
	9,376	10,433

Share capital
	2026	2025
	£	£
Allotted, called up and fully paid:
10 (2025: 10) Ordinary shares of £1.00 each	10	10

	10	10

6.	Related party disclosures
	Controlling party Mr I Wells is the ultimate controlling party.