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REGISTERED NUMBER: 08076385 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Central Motor Services (Cheltenham)
Limited

Central Motor Services (Cheltenham)
Limited (Registered number: 08076385)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Central Motor Services (Cheltenham)
Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: D S Chick
Mrs S Chick
S J Chick





REGISTERED OFFICE: Unit B
Malmesbury Road
Kingsditch Industrial Estate
Cheltenham
Gloucestershire
GL51 9PL





REGISTERED NUMBER: 08076385 (England and Wales)





ACCOUNTANTS: Cole Accounting Limited
Clarendon House
42 Clarence Street
Cheltenham
Gloucestershire
GL50 3PL

Central Motor Services (Cheltenham)
Limited (Registered number: 08076385)

Abridged Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 31,557 24,574

CURRENT ASSETS
Debtors 25,540 13,942
Cash at bank and in hand 11,446 33,721
36,986 47,663
CREDITORS
Amounts falling due within one year 50,761 43,332
NET CURRENT (LIABILITIES)/ASSETS (13,775 ) 4,331
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,782

28,905

CREDITORS
Amounts falling due after more than
one year

17,579

11,813
NET ASSETS 203 17,092

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 3 16,892
SHAREHOLDERS' FUNDS 203 17,092

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 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.

Central Motor Services (Cheltenham)
Limited (Registered number: 08076385)

Abridged Balance Sheet - continued
31 May 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 10 September 2024 and were signed on its behalf by:





Mrs S Chick - Director


Central Motor Services (Cheltenham)
Limited (Registered number: 08076385)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Central Motor Services (Cheltenham) 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.

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.

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.

Central Motor Services (Cheltenham)
Limited (Registered number: 08076385)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

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 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2023 82,601
Additions 17,500
At 31 May 2024 100,101
DEPRECIATION
At 1 June 2023 58,027
Charge for year 10,517
At 31 May 2024 68,544
NET BOOK VALUE
At 31 May 2024 31,557
At 31 May 2023 24,574