REGISTERED NUMBER: 06672332 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

CSC AUTOMOTIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Brock

M J Suddes

J F Brock

REGISTERED OFFICE:

115c Milton Road

Cambridge

CB4 1XE

REGISTERED NUMBER:

06672332 (England and Wales)

ACCOUNTANTS:

Prentis & Co LLP

Chartered Accountants

115c Milton Road

Cambridge

CB4 1XE

FIXED ASSETS

Intangible assets

4

-

27,500

Tangible assets

5

82,354

89,121

82,354

116,621

CURRENT ASSETS

Debtors

6

566,409

594,901

Cash at bank and in hand

336,176

278,538

902,585

873,439

CREDITORS

Amounts falling due within one year

7

159,390

165,356

NET CURRENT ASSETS

743,195

708,083

TOTAL ASSETS LESS CURRENT LIABILITIES

825,549

824,704

PROVISIONS FOR LIABILITIES

5,788

6,364

NET ASSETS

819,761

818,340

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

819,661

818,240

SHAREHOLDERS' FUNDS

819,761

818,340

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by:

S Brock - Director

1.	STATUTORY INFORMATION

CSC Automotive 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced work done, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current and deferred taxation assets and liabilities are not discounted.

Current and deferred 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 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

275,000

AMORTISATION

At 1 July 2024

247,500

Charge for year

27,500

At 30 June 2025

275,000

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

27,500

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 July 2024

14,365

141,413

18,729

216,010

390,517

Additions

5,790

500

-

48,417

54,707

Disposals

-

-

-

(39,800

)

(39,800

)

At 30 June 2025

20,155

141,913

18,729

224,627

405,424

DEPRECIATION

At 1 July 2024

13,303

123,237

17,936

146,920

301,396

Charge for year

1,190

9,385

288

26,028

36,891

Eliminated on disposal

-

-

-

(15,217

)

(15,217

)

At 30 June 2025

14,493

132,622

18,224

157,731

323,070

NET BOOK VALUE

At 30 June 2025

5,662

9,291

505

66,896

82,354

At 30 June 2024

1,062

18,176

793

69,090

89,121

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

35,602

65,268

Other debtors

530,807

529,633

566,409

594,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

61,039

55,845

Taxation and social security

94,348

104,989

Other creditors

4,003

4,522

159,390

165,356

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S Brock.