CLASSIC CAR LEDS LTD


Director	RICKARDS, Duncan Chester John


Registered Address	Unit 10, Homelands Commercial Centre Vale Road
	Bishops Cleeve
	Cheltenham
	GL52 8PX


Registered Number	11914542 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,685		2,731
			1,685		2,731
Current assets
Stocks	4	110,062		118,737
Debtors		4,341		685
Cash at bank and on hand		219,814		155,707
		334,217		275,129
Creditors amounts falling due within one year	5	(50,214)		(48,557)
Net current assets (liabilities)			284,003		226,572
Total assets less current liabilities			285,688		229,303
Net assets			285,688		229,303
Capital and reserves
Called up share capital			100		100
Profit and loss account			285,588		229,203
Shareholders' funds			285,688		229,303

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 12 August 2025, and are signed on its behalf by:

RICKARDS, Duncan Chester John
Director
Registered Company No. 11914542

CLASSIC CAR LEDS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	3

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		2

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	1,359	5,232	6,591
At 31 March 25	1,359	5,232	6,591
Depreciation and impairment
At 01 April 24	416	3,444	3,860
Charge for year	399	647	1,046
At 31 March 25	815	4,091	4,906
Net book value
At 31 March 25	544	1,141	1,685
At 31 March 24	943	1,788	2,731

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	110,062	118,737
Total	110,062	118,737

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,815	891
Taxation and social security	42,024	42,600
Other creditors	5,375	5,066
Total	50,214	48,557