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REGISTERED NUMBER: 10791064 (England and Wales)












Unaudited Financial Statements

for the Period 31 May 2023 to 30 November 2024

for

Car Sales Rotherfield Limited

Car Sales Rotherfield Limited (Registered number: 10791064)






Contents of the Financial Statements
for the Period 31 May 2023 to 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Car Sales Rotherfield Limited

Company Information
for the Period 31 May 2023 to 30 November 2024







DIRECTOR: J Perks





REGISTERED OFFICE: Shadwell House
65 Lower Green Road
Tunbridge Wells
Kent
TN4 8TW





REGISTERED NUMBER: 10791064 (England and Wales)





ACCOUNTANTS: Peter Hodgson & Co.
Chartered Accountants
Shadwell House
65 Lower Green Road
Tunbridge Wells
Kent
TN4 8TW

Car Sales Rotherfield Limited (Registered number: 10791064)

Balance Sheet
30 November 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 95,000 82,488
Debtors 4 163,216 -
Cash at bank 146,459 298,134
404,675 380,622
CREDITORS
Amounts falling due within one year 5 89,118 133,611
NET CURRENT ASSETS 315,557 247,011
TOTAL ASSETS LESS CURRENT
LIABILITIES

315,557

247,011

CREDITORS
Amounts falling due after more than one
year

6

4,333

10,333
NET ASSETS 311,224 236,678

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 311,222 236,676
SHAREHOLDERS' FUNDS 311,224 236,678

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 14 May 2025 and were signed by:




J Perks - Director


Car Sales Rotherfield Limited (Registered number: 10791064)

Notes to the Financial Statements
for the Period 31 May 2023 to 30 November 2024

1. STATUTORY INFORMATION

Car Sales Rotherfield 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.

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 period 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 period 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.

Functional currency
The functional and presentational currency used by the company is £ stg.

Financial instruments
Basic financial instruments comprising bank balances, debtors and creditors are disclosed at fair value

Going concern
The directors consider the company to be a going concern and the accounts have been drawn up on that basis

Car Sales Rotherfield Limited (Registered number: 10791064)

Notes to the Financial Statements - continued
for the Period 31 May 2023 to 30 November 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Due from related party 163,216 -

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,000 4,000
Trade creditors 3,814 7,500
Tax 23,961 25,419
VAT 6,814 4,839
Rotherfield enterprises ltd 37,431 36,301
Directors' current accounts 1,098 39,972
Accruals and deferred income 12,000 15,580
89,118 133,611

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 4,333 10,333

7. CALLED UP SHARE CAPITAL

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

8. RESERVES
Retained
earnings
£   

At 31 May 2023 236,676
Profit for the period 84,546
Dividends (10,000 )
At 30 November 2024 311,222