John Cox & Son Motor Engineers Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 06068223

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,101		74,922

			53,101		74,922
CURRENT ASSETS
Debtors	5	8,879		29,133
Cash at bank and in hand		227,125		-

		236,004		29,133
Creditors: Amounts Falling Due Within One Year	6	(58,848 )		119,915

NET CURRENT ASSETS (LIABILITIES)			177,156		149,048

TOTAL ASSETS LESS CURRENT LIABILITIES			230,257		223,970

NET ASSETS			230,257		223,970

CAPITAL AND RESERVES
Called up share capital	7		1,000		1,000
Profit and Loss Account			229,257		222,970

SHAREHOLDERS' FUNDS			230,257		223,970

For the year ending 28 February 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Cox Director	Mr John Cox Director
20 August 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

John Cox & Son Motor Engineers Ltd Registered number 06068223 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 7a Waterside Business Park Waterside, Chesham, HP5 1PE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	33% straight line

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2024	49,770	93,567	3,913	147,250
Additions	-	12,900	-	12,900
Disposals	-	(30,900 )	-	(30,900 )

As at 28 February 2025	49,770	75,567	3,913	129,250

Depreciation
As at 1 March 2024	33,908	35,803	2,617	72,328
Provided during the period	5,801	13,259	815	19,875
Disposals	-	(16,054 )	-	(16,054 )

As at 28 February 2025	39,709	33,008	3,432	76,149

Net Book Value
As at 28 February 2025	10,061	42,559	481	53,101

As at 1 March 2024	15,862	57,764	1,296	74,922

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Page 3

John Cox & Son Motor Engineers Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,701	3,049
Directors' loan accounts	4,178	25,084
Called up share capital not paid	1,000	1,000

	8,879	29,133

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,109	10,786
Corporation tax	31,068	21,932
VAT	9,294	10,711
Other creditors	2,511	(167,773 )
PAYE Creditor	1,389	1,572
Accruals and deferred income	3,477	2,857

	58,848	(119,915 )

7. Share Capital

	2025	2024
	£	£
Called Up Share Capital not Paid	1,000	1,000

Amount of Allotted, Called Up Share Capital	1,000	1,000

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2025
	£	£	£	£	£
Mr Richard Cox	21,500	-	21,500	-	-
Mr John Cox	3,584	4,178	3,584	-	4,178

The above loan is unsecured, interest free and repayable on demand.

Dividends paid to directors

9. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	73,991	72,495