REGISTERED NUMBER: 04651236 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Cullis Engineering Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M S Cullis

Mrs S Cullis

Mr L Cullis

Mr D Griffin

SECRETARY:

Mrs S Cullis

REGISTERED OFFICE:

St George's House

14 George Street

Huntingdon

Cambridgeshire

PE29 3GH

REGISTERED NUMBER:

04651236 (England and Wales)

ACCOUNTANTS:

George Hay Partnership LLP

Chartered Accountants

St George's House

George Street

Huntingdon

Cambridgeshire

PE29 3GH

FIXED ASSETS

Tangible assets

4

37,415

71,986

CURRENT ASSETS

Debtors

5

166,438

119,321

Cash at bank

120,331

76,699

286,769

196,020

CREDITORS

Amounts falling due within one year

6

229,479

170,890

NET CURRENT ASSETS

57,290

25,130

TOTAL ASSETS LESS CURRENT LIABILITIES

94,705

97,116

CREDITORS

Amounts falling due after more than one year

7

82,045

95,372

NET ASSETS

12,660

1,744

CAPITAL AND RESERVES

Called up share capital

180

180

Retained earnings

12,480

1,564

SHAREHOLDERS' FUNDS

12,660

1,744

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 24 September 2026 and were signed on its behalf by:

Mr M S Cullis - Director

1.	STATUTORY INFORMATION

Cullis Engineering Services 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Debtors and creditors within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

160,269

DEPRECIATION

At 1 April 2025

88,283

Charge for year

34,571

At 31 March 2026

122,854

NET BOOK VALUE

At 31 March 2026

37,415

At 31 March 2025

71,986

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

158,115

DEPRECIATION

At 1 April 2025

86,129

Charge for year

34,571

At 31 March 2026

120,700

NET BOOK VALUE

At 31 March 2026

37,415

At 31 March 2025

71,986

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

-

1,118

Amounts owed by group undertakings

966

966

Other debtors

165,472

117,237

166,438

119,321

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans and overdrafts

6,325

8,255

Hire purchase contracts

7,002

6,440

Trade creditors

73,152

49,587

Taxation and social security

81,916

33,324

Other creditors

61,084

73,284

229,479

170,890

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Bank loans

-

6,325

Hire purchase contracts

32,045

39,047

Other creditors

50,000

50,000

82,045

95,372

8.	RELATED PARTY DISCLOSURES

At the year end the company was owed £966 by the parent company (2025 - £966) in the form of a loan.