REGISTERED NUMBER: 06029091 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

C & D Motors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C J Claxton

D E Claxton

T N Bates

REGISTERED OFFICE:

Unit D

South Cambridge Business Park

Babraham Road

Sawston

Cambridgeshire

CB22 3JH

REGISTERED NUMBER:

06029091 (England and Wales)

ACCOUNTANTS:

Xeinadin

Unit D

South Cambs Business Park

Sawston

Cambridge

Cambridgeshire

CB22 3JH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

96,820

116,572

96,820

116,572

CURRENT ASSETS

Debtors

6

166

3,544

Cash at bank

44,625

81,522

44,791

85,066

CREDITORS

Amounts falling due within one year

7

44,349

58,154

NET CURRENT ASSETS

442

26,912

TOTAL ASSETS LESS CURRENT LIABILITIES

97,262

143,484

CAPITAL AND RESERVES

Called up share capital

100

1

Retained earnings

97,162

143,483

SHAREHOLDERS' FUNDS

97,262

143,484

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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:

C J Claxton - Director

1.	STATUTORY INFORMATION

C & D Motors Ltd 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the purchase of unincorporated businesses in 2007 and 2014, is now fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

33% on cost and 25% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2024

and 28 February 2025

49,000

AMORTISATION

At 1 March 2024

and 28 February 2025

49,000

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

305,344

Additions

19,288

At 28 February 2025

324,632

DEPRECIATION

At 1 March 2024

188,772

Charge for year

39,040

At 28 February 2025

227,812

NET BOOK VALUE

At 28 February 2025

96,820

At 29 February 2024

116,572

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

108

3,099

Other debtors

58

445

166

3,544

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,213

14,731

Taxation and social security

23,048

33,183

Other creditors

4,088

10,240

44,349

58,154

8.	ULTIMATE CONTROLLING PARTY

The controlling party is C J Claxton.