CNC Guru Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13910207 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

CNC GURU LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

K Shenton

REGISTERED OFFICE:

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

REGISTERED NUMBER:

13910207 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Intangible assets

4

2,200

4,400

Tangible assets

5

87,215

67,029

89,415

71,429

CURRENT ASSETS

Debtors

6

48,023

41,561

Cash at bank and in hand

30,882

74,231

78,905

115,792

CREDITORS

Amounts falling due within one year

7

36,946

29,349

NET CURRENT ASSETS

41,959

86,443

TOTAL ASSETS LESS CURRENT
LIABILITIES

131,374

157,872

CREDITORS

Amounts falling due after more than one
year

8

(42,399

)

(21,940

)

PROVISIONS FOR LIABILITIES

9

(16,049

)

(12,736

)

NET ASSETS

72,926

123,196

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

72,826

123,096

72,926

123,196

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 October 2026 and were signed by:

K Shenton - Director

1.	STATUTORY INFORMATION

CNC Guru Ltd 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.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

11,000

AMORTISATION

At 1 March 2025

6,600

Amortisation for year

2,200

At 28 February 2026

8,800

NET BOOK VALUE

At 28 February 2026

2,200

At 28 February 2025

4,400

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 March 2025

1,500

1,150

95,069

10,381

108,100

Additions

41,565

443

-

4,710

46,718

At 28 February 2026

43,065

1,593

95,069

15,091

154,818

DEPRECIATION

At 1 March 2025

416

195

35,288

5,172

41,071

Charge for year

6,398

209

14,945

4,980

26,532

At 28 February 2026

6,814

404

50,233

10,152

67,603

NET BOOK VALUE

At 28 February 2026

36,251

1,189

44,836

4,939

87,215

At 28 February 2025

1,084

955

59,781

5,209

67,029

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade debtors

46,626

40,417

Prepayments

1,397

1,144

48,023

41,561

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Bank loans and overdrafts

6,768

-

Hire purchase contracts

11,164

Tax

-

2,245

Social security and other taxes

744

23

VAT

2,252

866

Directors' current accounts

14,267

13,376

Accrued expenses

1,751

1,675

36,946

29,349

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

Bank loans - 1-2 years

6,768

-

Bank loans - 2-5 years

18,611

-

Hire purchase contracts

17,020

21,940

42,399

21,940

9.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

Deferred tax

Accelerated capital allowances

16,049

12,736

Deferred

tax

£

Balance at 1 March 2025

12,736

Provided during year

3,313

Balance at 28 February 2026

16,049

10.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the director £14,267 (2025 - £13,376).

This loan is repayable on demand with no terms attached.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CNC Guru Ltd for the year ended 28 February 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of CNC Guru Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of CNC Guru Ltd and state those matters that we have agreed to state to the director of CNC Guru Ltd in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CNC Guru Ltd and its director for our work or for this report.

It is your duty to ensure that CNC Guru Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CNC Guru Ltd. You consider that CNC Guru Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CNC Guru Ltd. 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 statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

16 October 2026