Company registration number: 00715748
Annual report and unaudited financial statements
for the year ended 31 August 2026
for
Charles Cantrill Limited
Pages for filing with the Registrar
Company registration number: 00715748
Charles Cantrill Limited
Balance sheet
as at 31 August 2026
2026 2025
Note £ £ £ £
Fixed assets
Goodwill 5 - 1
Tangible assets 6 2,652 4,346
Investments 7 1 1
2,653 4,348
Current assets
Stocks 160,021 171,423
Debtors 149,950 146,077
Cash at bank and in hand 100,601 111,034
410,572 428,534
Creditors: amounts falling due within one year
(158,457) (174,826)
Net current assets 252,115 253,708
Total assets less current liabilities 254,768 258,056
Provisions for liabilities (663) (1,135)
NET ASSETS 254,105 256,921
Capital and reserves
Called up share capital 356 356
Other reserves 6,754 6,754
Profit and loss account 246,995 249,811
TOTAL EQUITY 254,105 256,921
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 00715748
Charles Cantrill Limited
Balance sheet - continued
as at 31 August 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 28 October 2026 and signed on its behalf by:
Mr J Billington, Director
28 October 2026
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Charles Cantrill Limited
Notes to the financial statements
for the year ended 31 August 2026
1 Company information
Charles Cantrill Limited is a private company registered in England and Wales. Its registered number is 00715748. The company is limited by shares. Its registered office is Unit F3 Lockside, Anchor Brook Industrial Park, Walsall, West Midlands, WS9 8BZ.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 is being amortised on the following basis: Goodwill has been fully written down to its nominal value of £1..
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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Charles Cantrill Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
2 Accounting policies - continued
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.
Land and buildings:
Short leasehold property - Over the term of the original lease
Plant and machinery etc.:
Plant and machinery - 15% reducing balance
Fixtures & fittings - 20% reducing balance
Investments in subsidiaries
Investments in subsidiaries are recognised at cost.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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Charles Cantrill Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
2 Accounting policies - continued
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Critical accounting judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
4 Average number of employees
During the year the average number of employees was 6 (2025 - 6).
5 Goodwill
£
Cost
At 1 September 2025 13,250
Disposals (13,250)
At 31 August 2026 -
Amortisation
At 1 September 2025 13,249
Eliminated on disposal (13,249)
At 31 August 2026 -
Net book value
At 31 August 2026 -
At 31 August 2025 1
6 Tangible fixed assets
Land and buildings
Plant and machinery etc.

Totals
£ £ £
Cost
At 1 September 2025 1,075 139,045 140,120
At 31 August 2026 1,075 139,045 140,120
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Charles Cantrill Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
6 Tangible fixed assets - continued
Depreciation
At 1 September 2025 1,074 134,700 135,774
Charge for year - 1,694 1,694
At 31 August 2026 1,074 136,394 137,468
Net book value
At 31 August 2026 1 2,651 2,652
At 31 August 2025 1 4,345 4,346
7 Fixed asset investments
Investments other than loans
Shares in group undertakings and participating interests




£
Cost
At 1 September 2025 1
At 31 August 2026 1
Net book value
At 31 August 2026 1
At 31 August 2025 1
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Charles Cantrill Limited
Notes to the financial statements - continued
for the year ended 31 August 2026
8 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the years ended 31 August 2026 and 31 August 2025.
2026 2025
£ £
Balance outstanding at start of year (13,129) (18,129)
Amounts advanced - 5,000
Amounts repaid 6,000 -
Balance outstanding at end of year (7,129) (13,129)
At the year end the director was owed £7,129. The loan to the company is interest free and it is repayable on demand.
2026 2025
£ £
Balance outstanding at start of year 7,419 13,083
Amounts repaid (5,664) (5,664)
Balance outstanding at end of year 1,755 7,419
At the year end the director owed the company £1,755.
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