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Registered Number: 12875437
England and Wales

 

 

 

C J MOTOR SERVICES (KENT) LTD



Abridged Accounts
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

C J MOTOR SERVICES (KENT) LTD
Contents Page
For the year ended 30 September 2025
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 7,800    9,350 
Tangible fixed assets 4 3,877    4,847 
11,677    14,197 
Current assets      
Stocks 1,721    1,686 
Debtors 12,378    10,812 
Cash at bank and in hand 49,915    42,404 
64,014    54,902 
Creditors: amount falling due within one year (30,866)   (25,142)
Net current assets 33,148    29,760 
 
Total assets less current liabilities 44,825    43,957 
Provisions for liabilities (772)   (923)
Net assets 44,053    43,034 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 43,953    42,934 
Shareholders' funds 44,053    43,034 
 


For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 05 November 2025 and were signed on its behalf by:


-------------------------------
J Anderson
Director
1
General Information
C J MOTOR SERVICES (KENT) LTD is a private company, limited by shares, registered in England and Wales, registration number 12875437, registration address 7 Beaufort House, Beaufort Court, Rochester, Sir Thomas Longley Road, ME2 4FB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2024 : 4).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2024 15,500    15,500 
Additions -    - 
Disposals -    - 
At 30 September 2025 15,500    15,500 
Amortisation
At 01 October 2024 6,150    6,150 
Charge for year 1,550    1,550 
On disposals -    - 
At 30 September 2025 7,700    7,700 
Net book values
At 30 September 2025 7,800    7,800 
At 30 September 2024 9,350    9,350 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 October 2024 4,842    1,000    1,825    316    7,983 
Additions -    -    -    -    - 
Disposals -    -    -    -    - 
At 30 September 2025 4,842    1,000    1,825    316    7,983 
Depreciation
At 01 October 2024 1,891    200    891    154    3,136 
Charge for year 592    160    186    32    970 
On disposals -    -    -    -    - 
At 30 September 2025 2,483    360    1,077    186    4,106 
Net book values
Closing balance as at 30 September 2025 2,359    640    748    130    3,877 
Opening balance as at 01 October 2024 2,951    800    934    162    4,847 


5.

Ultimate Controlling Party

The Ultimate Controlling party is J Anderson
2