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REGISTERED NUMBER: 04768109 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 June 2024

for

C & J Motors Limited

C & J Motors Limited (Registered number: 04768109)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


C & J Motors Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr C P Woolston
Mr J B Woolston





SECRETARY: Mrs A B Woolston





REGISTERED OFFICE: Unit 2
Foundry Street
Parkgate
Rotherham
South Yorkshire
S62 6EH





REGISTERED NUMBER: 04768109 (England and Wales)





ACCOUNTANTS: Sutton McGrath Hartley Limited
5 Westbrook Court
Sharrowvale Road
Sheffield
S11 8YZ

C & J Motors Limited (Registered number: 04768109)

Statement of Financial Position
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 60,000 60,000
Property, plant and equipment 5 2,801 3,317
62,801 63,317

CURRENT ASSETS
Debtors 6 6,565 12,692
Cash at bank 26,810 39,506
33,375 52,198
CREDITORS
Amounts falling due within one year 7 14,264 19,794
NET CURRENT ASSETS 19,111 32,404
TOTAL ASSETS LESS CURRENT LIABILITIES 81,912 95,721

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 81,910 95,719
SHAREHOLDERS' FUNDS 81,912 95,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Motors Limited (Registered number: 04768109)

Statement of Financial Position - continued
30 June 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 18 March 2025 and were signed on its behalf by:





Mr J B Woolston - Director


C & J Motors Limited (Registered number: 04768109)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

C & J Motors 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has not been amortised as the directors are of the opinion it has an indefinite life and has shown no signs of impairment.

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.
Plant and machinery - 15% on reducing balance
Computer equipment - 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

C & J Motors Limited (Registered number: 04768109)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 60,000
NET BOOK VALUE
At 30 June 2024 60,000
At 30 June 2023 60,000

5. PROPERTY, PLANT AND EQUIPMENT
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 19,773
DEPRECIATION
At 1 July 2023 16,456
Charge for year 516
At 30 June 2024 16,972
NET BOOK VALUE
At 30 June 2024 2,801
At 30 June 2023 3,317

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,165 11,322
Amounts recoverable on contract 1,400 1,370
6,565 12,692

C & J Motors Limited (Registered number: 04768109)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 6,240 7,718
Tax 869 4,775
Social security and other taxes 522 500
Pension control 366 127
VAT 2,249 1,713
Other creditors 889 1,632
Directors' current accounts 569 769
Accrued expenses 2,560 2,560
14,264 19,794

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
2 Ordinary 1 2 2