CHESHIRE COMMERCIAL VEHICLE REPAIRS LIMITED


Directors	SINGLETON, Joanna
	SINGLETON, Lisa
	SINGLETON, Richard Phillip Eric


Registered Address	Unit 3c Lyncastle Way
	Barleycastle Trading Estate Appleton
	Warrington
	WA4 4ST


Registered Number	07782846 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		67,794		76,921
			67,794		76,921
Current assets
Stocks	4	3,000		3,000
Debtors		357,994		329,348
Cash at bank and on hand		171,243		49,240
		532,237		381,588
Creditors amounts falling due within one year	5	(427,541)		(352,439)
Net current assets (liabilities)			104,696		29,149
Total assets less current liabilities			172,490		106,070
Creditors amounts falling due after one year	6		(154,343)		(15,833)
Provisions for liabilities	7		(16,949)		(19,232)
Net assets			1,198		71,005
Capital and reserves
Called up share capital			4		4
Profit and loss account			1,194		71,001
Shareholders' funds			1,198		71,005

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 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 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 Board of Directors on 11 September 2025, and are signed on its behalf by:

SINGLETON, Richard Phillip Eric
Director
Registered Company No. 07782846

CHESHIRE COMMERCIAL VEHICLE REPAIRS LIMITED

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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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:


		Reducing balance (%)
	Fixtures and fittings	15
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	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	18		17

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 April 24	80,186	172,540	5,303	258,029
Additions	1,063	8,065	-	9,128
At 31 March 25	81,249	180,605	5,303	267,157
Depreciation and impairment
At 01 April 24	48,680	127,787	4,641	181,108
Charge for year	4,885	13,204	166	18,255
At 31 March 25	53,565	140,991	4,807	199,363
Net book value
At 31 March 25	27,684	39,614	496	67,794
At 31 March 24	31,506	44,753	662	76,921

4.	Stocks

	2025	2024
	£	£
Raw materials and consumables	3,000	3,000
Total	3,000	3,000

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	254,715	201,389
Bank borrowings and overdrafts	41,490	10,000
Taxation and social security	130,161	132,195
Other creditors	1,175	8,855
Total	427,541	352,439


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	154,343	15,833
Total	154,343	15,833

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	16,949	19,232
Total	16,949	19,232