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REGISTERED NUMBER: SC305402 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

C.J.AUTO REPAIRS LIMITED

C.J.AUTO REPAIRS LIMITED (Registered number: SC305402)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


C.J.AUTO REPAIRS LIMITED

Company Information
for the Year Ended 31 July 2024







DIRECTORS: J France
D France





SECRETARY:





REGISTERED OFFICE: Glengallan Industrial Estate
Glengallan road
Oban
Oban
Argyll
PA34 4HG





REGISTERED NUMBER: SC305402 (Scotland)





ACCOUNTANTS: Jean Ainsley. CA
Ainsley Smith & Co
Chartered Accountants
21 Argyll Square
Oban
Argyll
PA34 4AT

C.J.AUTO REPAIRS LIMITED (Registered number: SC305402)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 53,818 67,989
53,818 67,989

CURRENT ASSETS
Stocks 68,910 81,157
Debtors 6 89,675 90,784
Cash at bank and in hand 169,877 92,751
328,462 264,692
CREDITORS
Amounts falling due within one year 7 88,193 66,407
NET CURRENT ASSETS 240,269 198,285
TOTAL ASSETS LESS CURRENT
LIABILITIES

294,087

266,274

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 293,087 265,274
SHAREHOLDERS' FUNDS 294,087 266,274

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

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

C.J.AUTO REPAIRS LIMITED (Registered number: SC305402)

Balance Sheet - continued
31 July 2024


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 16 January 2025 and were signed on its behalf by:





J France - Director


C.J.AUTO REPAIRS LIMITED (Registered number: SC305402)

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

1. STATUTORY INFORMATION

C.J.AUTO REPAIRS LIMITED is a private company, limited by shares , registered in Scotland. 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.

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.

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

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.

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.

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.

C.J.AUTO REPAIRS LIMITED (Registered number: SC305402)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 119,213
AMORTISATION
At 1 August 2023
and 31 July 2024 119,213
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 230,715
Disposals (11,350 )
At 31 July 2024 219,365
DEPRECIATION
At 1 August 2023 162,726
Charge for year 12,152
Eliminated on disposal (9,331 )
At 31 July 2024 165,547
NET BOOK VALUE
At 31 July 2024 53,818
At 31 July 2023 67,989

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 79,667 80,776
Other debtors 10,008 10,008
89,675 90,784

C.J.AUTO REPAIRS LIMITED (Registered number: SC305402)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors 49,661 34,026
Taxation and social security 33,129 26,978
Other creditors 5,403 5,403
88,193 66,407