C & S Auto Supplies (Heathfield) Limited - Limited company accounts 25.1

REGISTERED NUMBER: 01069971 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 August 2025

for

C. & S. Auto Supplies (Heathfield)

Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

C L Hicks

Mrs C Hicks

SECRETARY:

C L Hicks

REGISTERED OFFICE:

Rutherford

Cross-in-Hand Road

Heathfield

East Sussex

TN21 0UR

REGISTERED NUMBER:

01069971 (England and Wales)

ACCOUNTANTS:

G. A. Hicks - Accountant

14 Meadow Way

Heathfield

East Sussex

TN21 8AL

The directors present their report with the financial statements of the company for the year ended 31 August 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a rental company.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 September 2024 to the date of this report.

C L Hicks

Mrs C Hicks

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

C L Hicks - Director

3 October 2025

TURNOVER

-

Administrative expenses

25,751

26,160

(25,751

)

(26,160

)

Other operating income

48,000

42,000

OPERATING PROFIT and

PROFIT BEFORE TAXATION

22,249

15,840

Tax on profit

4,604

3,386

PROFIT FOR THE FINANCIAL YEAR

17,645

12,454

FIXED ASSETS

Tangible assets

5

49,300

51,280

CURRENT ASSETS

Debtors

6

151

-

Cash at bank

40,040

27,152

40,191

27,152

CREDITORS

Amounts falling due within one year

7

6,624

5,710

NET CURRENT ASSETS

33,567

21,442

TOTAL ASSETS LESS CURRENT
LIABILITIES

82,867

72,722

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

82,767

72,622

82,867

72,722

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

C L Hicks - Director

1.	STATUTORY INFORMATION

C. & S. Auto Supplies (Heathfield) 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Straight line over 50 years

Taxation

Taxation for the year 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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.8.25

31.8.24

£

Depreciation - owned assets

1,980

5.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 September 2024

and 31 August 2025

98,964

DEPRECIATION

At 1 September 2024

47,684

Charge for year

1,980

At 31 August 2025

49,664

NET BOOK VALUE

At 31 August 2025

49,300

At 31 August 2024

51,280

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

151

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Taxation and social security

4,604

3,386

Other creditors

2,020

2,324

6,624

5,710

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs C Hicks.