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Registered number: 11855211
Castle Cars Tonbridge Limited
Unaudited Financial Statements
For The Year Ended 31 August 2025
Naylor Accountancy Services Limited
16 Mount Pleasant Road
Tunbridge Wells
Kent
TN1 1QU
Castle Cars Tonbridge Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Castle Cars Tonbridge Limited
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 11855211

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 3,942 |  | 5,042
Tangible Assets | 5 |  | 83,219 |  | 83,611
|  |  | 87,161 |  | 88,653
CURRENT ASSETS
Debtors | 6 | 34,565 |  | 46,878 |
Cash at bank and in hand |  | 66,395 |  | 73,547 |
|  | 100,960 |  | 120,425 |
Creditors: Amounts Falling Due Within One Year | 7 | (53,213 ) |  | (97,918 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 47,747 |  | 22,507
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 134,908 |  | 111,160
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (7,221 )
NET ASSETS |  |  | 134,908 |  | 103,939
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 134,808 |  | 103,839
SHAREHOLDERS' FUNDS |  |  | 134,908 |  | 103,939

Page 1
Page 2
Castle Cars Tonbridge Limited
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

T Hill Director
5th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Castle Cars Tonbridge Limited
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Castle Cars Tonbridge Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11855211 . The registered office is 40 Gorham Drive, Tonbridge, Kent, TN9 2DU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised on delivery of the service.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% straight line method
Motor Vehicles | 25% straight line method
Fixtures & Fittings | 25% straight line method
Computer Equipment | 20% straight line method

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
Page 3
Page 4
Castle Cars Tonbridge Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 11,000
As at 31 August 2025 | 11,000
Amortisation
As at 1 September 2024 | 5,958
Provided during the period | 1,100
As at 31 August 2025 | 7,058
Net Book Value
As at 31 August 2025 | 3,942
As at 1 September 2024 | 5,042

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 September 2024 | 2,159 | 207,046 | 450 | 9,817 | 219,472
Additions | 14,392 | 23,249 | - | - | 37,641
As at 31 August 2025 | 16,551 | 230,295 | 450 | 9,817 | 257,113
Depreciation
As at 1 September 2024 | 648 | 128,228 | 56 | 6,929 | 135,861
Provided during the period | 2,830 | 34,184 | 113 | 906 | 38,033
As at 31 August 2025 | 3,478 | 162,412 | 169 | 7,835 | 173,894
Net Book Value
As at 31 August 2025 | 13,073 | 67,883 | 281 | 1,982 | 83,219
As at 1 September 2024 | 1,511 | 78,818 | 394 | 2,888 | 83,611

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,726 |  | 2,566
Prepayments and accrued income | 17,218 |  | 16,836
Corporation tax recoverable assets | - |  | 1,948
Deferred tax current asset | 15,621 |  | 25,528
| 34,565 |  | 46,878

Page 4
Page 5
Castle Cars Tonbridge Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3,156 |  | 3,662
Bank loans and overdrafts | 7,496 |  | 10,322
Corporation tax | 12,711 |  | 11,116
Other taxes and social security | 1,635 |  | 1,225
VAT | 9,023 |  | 10,795
Net wages | 2,334 |  | -
Other creditors | 498 |  | 168
Accruals and deferred income | 5,672 |  | 5,479
Directors' loan accounts | 10,688 |  | 55,151
| 53,213 |  | 97,918

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 7,221

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100

During the period under review, the company issued 100 Ordinary shares of £1 each at par to form the capital base of the company.
Page 5