Company No: 05737355 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Simon Colenutt
	Richard Bowler Kemsley

SECRETARY

Simon Colenutt

REGISTERED OFFICE	Unit 10 Eldon Way Industrial
	Estate Paddock Wood
	Tonbridge
	TN12 6BE
	United Kingdom

COMPANY NUMBER

05737355 (England and Wales)

ACCOUNTANT	Synergee
	Pluto House
	6 Vale Avenue
	Tunbridge Wells
	TN1 1DJ

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Intangible assets	3	0		2,250
Tangible assets	4	14,037		22,041
		14,037		24,291
Current assets
Stocks		14,259		17,777
Debtors	5	211,966		148,838
Cash at bank and in hand		395,237		535,937
		621,462		702,552
Creditors: amounts falling due within one year	6	( 430,595)		( 484,147)
Net current assets		190,867		218,405
Total assets less current liabilities		204,904		242,696
Net assets		204,904		242,696
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		204,804		242,596
Total shareholders' funds		204,904		242,696

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of C.k. Office Services Ltd. (registered number: 05737355) were approved and authorised for issue by the Board of Directors on 25 September 2026. They were signed on its behalf by:

Simon Colenutt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

C.k. Office Services Ltd. (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 10 Eldon Way Industrial, Estate Paddock Wood, Tonbridge, TN12 6BE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving
these financial statements. The directors have a reasonable expectation that the Company has adequate resources to
continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the
date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the
financial statements.

Turnover

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 all the following conditions are satisfied:
- the company has transferred to the buyer the significant risks and rewards of ownership of the goods;
- the amount of revenue can be measured reliably;
- it is probable that the economic benefits associated with the transaction will flow to the company; and
- the costs incurred or to be incurred in respect of the transition can be measured reliably.
Specifically, revenue from the sale of goods is recognised when the goods are delivered and legal title has passed.

Taxation

Current tax
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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

20 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	3 years straight line
	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	31.03.2026		31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	10		9

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	45,000		45,000
At 31 March 2026	45,000		45,000
Accumulated amortisation
At 01 April 2025	42,750		42,750
Charge for the financial year	2,250		2,250
At 31 March 2026	45,000		45,000
Net book value
At 31 March 2026	0		0
At 31 March 2025	2,250		2,250

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	85,894		85,894
Additions	857		857
Disposals	( 19,299)		( 19,299)
At 31 March 2026	67,452		67,452
Accumulated depreciation
At 01 April 2025	63,853		63,853
Charge for the financial year	7,272		7,272
Disposals	( 17,710)		( 17,710)
At 31 March 2026	53,415		53,415
Net book value
At 31 March 2026	14,037		14,037
At 31 March 2025	22,041		22,041

5. Debtors

	31.03.2026		31.03.2025
	£		£
Trade debtors	176,775		118,001
Other taxation and social security	380		0
Other debtors	34,811		30,837
	211,966		148,838

6. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Trade creditors	226,581		199,196
Taxation and social security	150,932		136,464
Other creditors	53,082		148,487
	430,595		484,147

7. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Related party transactions

Transactions with the entity's directors

Advances

As at 31 March 2026, the directors owed £8,298 (2025: £6,774) to the company. In the year then ended, £8,298 was advanced, £6,774 has been repaid, £nil has been written off, and £nil has been waived. Amounts advanced to directors are unsecured, interest-free and repayable on demand.