Registration number: 07048853

Cairds (Epsom) Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Cairds (Epsom) Limited

Company Information

Directors

E J Caird S A Caird C A Stracey L French

Registered office

Maria House 35 Millers Road Brighton BN1 5NP

Accountants

Chisnall Comer Ismail & Co Chartered AccountantsMaria House 35 Millers Road Brighton BN1 5NP

Cairds (Epsom) Limited

(Registration number: 07048853)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	84,475	59,735
Current assets
Debtors	5	188,968	205,531
Cash at bank and in hand		41,523	40,311
		230,491	245,842
Creditors: Amounts falling due within one year	6	(204,406)	(201,635)
Net current assets		26,085	44,207
Total assets less current liabilities		110,560	103,942
Creditors: Amounts falling due after more than one year	6	(13,254)	(16,388)
Provisions for liabilities		(18,554)	(9,145)
Net assets		78,752	78,409
Capital and reserves
Called up share capital	9	100	100
Retained earnings		78,652	78,309
Shareholders' funds		78,752	78,409

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Cairds (Epsom) Limited

(Registration number: 07048853)
Balance Sheet as at 31 December 2024

Approved and authorised by the Board on 29 September 2025 and signed on its behalf by:



 

.........................................

S A Caird

Director

Cairds (Epsom) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Maria House
35 Millers Road
Brighton
BN1 5NP

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cairds (Epsom) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	10% straight line
Fixtures and fittings	33% reducing balance
Motor vehicles	33% reducing balance
Office equipment	33% reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Cairds (Epsom) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 25 (2023 - 24).

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2024	92,881	179,642	98,577	371,100
Additions	-	6,326	70,950	77,276
Disposals	-	(9,475)	(47,832)	(57,307)
At 31 December 2024	92,881	176,493	121,695	391,069
Depreciation
At 1 January 2024	74,304	161,116	75,945	311,365
Charge for the year	9,288	6,962	24,554	40,804
Eliminated on disposal	-	(9,233)	(36,342)	(45,575)
At 31 December 2024	83,592	158,845	64,157	306,594
Carrying amount
At 31 December 2024	9,289	17,648	57,538	84,475
At 31 December 2023	18,577	18,526	22,632	59,735

Included within the net book value of land and buildings above is £9,288 (2023 - £18,576) in respect of freehold land and buildings.
 

5

Debtors

Current	Note	2024 £	2023 £
Trade debtors		41,140	48,496
Amounts owed by related parties	8	140,972	153,625
Prepayments		1,922	2,790
Other debtors		4,934	620
		188,968	205,531

Cairds (Epsom) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

6

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	7	2,196	1,804
Trade creditors		22,961	19,965
Taxation and social security		160,703	162,051
Accruals and deferred income		4,800	4,450
Other creditors		13,746	13,365
		204,406	201,635

Creditors: amounts falling due after more than one year

	Note	2024 £	2023 £
Due after one year
Loans and borrowings	7	13,254	16,388

7	Loans and borrowings

Non-current loans and borrowings

	2024 £	2023 £
Hire purchase contracts	13,254	16,388

Current loans and borrowings

	2024 £	2023 £
Hire purchase contracts	2,196	1,804

8	Related party transactions

Summary of transactions with parent

Cairds Property Services Limited

Loans to related parties

2024	Parent £	Total £
At start of period	153,625	153,625
Repaid	(12,653)	(12,653)
At end of period	140,972	140,972

Cairds (Epsom) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

2023	Parent £	Total £
At start of period	70,648	70,648
Advanced	82,977	82,977
At end of period	153,625	153,625

9	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100