REGISTERED NUMBER: 05173824 (England and Wales)

C & D Fork Trucks Limited

Unaudited Financial Statements For The Year Ended 31 July 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr John Cooke

Mr David Cooke

Mr Richard Cooke

REGISTERED OFFICE:

Building 15, Gateway 1000

Arlington Business Park

Stevenage

Hertfordshire

SG1 2FP

REGISTERED NUMBER:

05173824 (England and Wales)

FIXED ASSETS

Tangible assets

4

58,786

30,117

CURRENT ASSETS

Stocks

5

1,949,589

1,664,676

Debtors

6

139,574

261,439

Cash at bank

1,846,643

1,645,812

3,935,806

3,571,927

CREDITORS

Amounts falling due within one year

7

(273,171

)

(491,380

)

NET CURRENT ASSETS

3,662,635

3,080,547

TOTAL ASSETS LESS CURRENT LIABILITIES

3,721,421

3,110,664

PROVISIONS FOR LIABILITIES

(5,342

)

(7,529

)

NET ASSETS

3,716,079

3,103,135

CAPITAL AND RESERVES

Called up share capital

99

99

Retained earnings

3,715,980

3,103,036

SHAREHOLDERS' FUNDS

3,716,079

3,103,135

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by:

Mr John Cooke - Director

1.	STATUTORY INFORMATION

C & D Fork Trucks 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.

Turnover

The turnover shown in the profit and loss account represents goods sold during the year, exclusive of Value Added Tax. Income is recognised on despatch.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 August 2024

87,815

2,842

90,657

Additions

82,500

-

82,500

Disposals

(14,950

)

(790

)

(15,740

)

At 31 July 2025

155,365

2,052

157,417

DEPRECIATION

At 1 August 2024

58,288

2,252

60,540

Charge for year

52,134

378

52,512

Eliminated on disposal

(13,630

)

(791

)

(14,421

)

At 31 July 2025

96,792

1,839

98,631

NET BOOK VALUE

At 31 July 2025

58,573

213

58,786

At 31 July 2024

29,527

590

30,117

5.

STOCKS

2025

2024

£

£

Stocks

1,949,589

1,664,676

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

124,836

203,771

Other debtors

7,200

7,200

Directors' current accounts

1,050

-

VAT

-

43,570

Prepayments

6,488

6,898

139,574

261,439

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

42,396

43,248

Tax

114,357

434,367

Social security and other taxes

-

(1,786

)

VAT

111,650

-

Other creditors

268

693

Accrued expenses

4,500

14,858

273,171

491,380

8.	RELATED PARTY DISCLOSURES

At the year end date the company is owed by the directors £1,050 (2024 - NIL).

At the year end the company was owed £7,200 by Plot 4 Ltd (2024 - £7,200), a company which the directors own 100% of the share capital.

At the year end the company was owed £NIL by JAC Holdings (Hertfordshire) Ltd (2024 - £NIL) a company which the directors owns 100% of the share capital.

Dividends of £323,481 were paid in the year (2024 - £1,470,181).