REGISTERED NUMBER: 06999542 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Cummings and Pattison (North East)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I Wilson

B Wardle

REGISTERED OFFICE:

Unit 6A

Pearsons Industrial Estate

Colliery Lane

Hetton Le Hole

Tyne and Wear

DH5 0BG

REGISTERED NUMBER:

06999542 (England and Wales)

Fixed assets

Intangible assets

3

-

-

Tangible assets

4

79,436

115,458

79,436

115,458

Current assets

Stocks

2,500

2,500

Debtors

5

113,473

136,978

Cash at bank and in hand

74,609

75,776

190,582

215,254

Creditors

Amounts falling due within one year

6

(104,975

)

(64,177

)

Net current assets

85,607

151,077

Total assets less current liabilities

165,043

266,535

Creditors

Amounts falling due after more than one year

7

-

(2,666

)

Provisions for liabilities

(804

)

(1,053

)

Net assets

164,239

262,816

Capital and reserves

Called up share capital

2

2

Retained earnings

8

164,237

262,814

164,239

262,816

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

B Wardle - Director

I Wilson - Director

1.	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 as modified by the revaluation of certain assets.

TURNOVER

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

Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of five years.

TANGIBLE FIXED ASSETS

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

2.	EMPLOYEES AND DIRECTORS

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

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

1,371

AMORTISATION

At 1 February 2025

and 31 January 2026

1,371

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 February 2025

101,777

33,777

26,100

1,618

163,272

Additions

-

-

-

981

981

Disposals

-

-

(2,600

)

-

(2,600

)

Revaluations

(31,777

)

-

-

-

(31,777

)

At 31 January 2026

70,000

33,777

23,500

2,599

129,876

DEPRECIATION

At 1 February 2025

-

32,064

14,753

997

47,814

Charge for year

-

428

2,337

457

3,222

Eliminated on disposal

-

-

(596

)

-

(596

)

At 31 January 2026

-

32,492

16,494

1,454

50,440

NET BOOK VALUE

At 31 January 2026

70,000

1,285

7,006

1,145

79,436

At 31 January 2025

101,777

1,713

11,347

621

115,458

Cost or valuation at 31 January 2026 is represented by:

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2026

(31,777

)

-

-

-

(31,777

)

Cost

101,777

33,777

23,500

2,599

161,653

70,000

33,777

23,500

2,599

129,876

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,776

36,005

Bad debt provision

-

(1,480

)

Amounts recoverable on contract

104,666

102,453

VAT

5,031

-

113,473

136,978

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,666

8,000

Trade creditors

11,874

10,658

Corporation tax

1,491

17,746

Wages Control Account

3,363

4,983

Social security and other tax

5,144

6,489

Pension Liability

8,080

1,672

VAT

-

7,473

Credit card

6,249

-

Directors' loan accounts

60,963

1,969

Accrued expenses

5,145

5,187

104,975

64,177

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,666

8.

RESERVES

Retained

earnings

£

At 1 February 2025

262,814

Deficit for the year

(28,853

)

Dividends

(69,724

)

At 31 January 2026

164,237