Registration number: 08491876

Station Garage Flaxton Limited

trading as CH Render

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Station Garage Flaxton Limited

trading as CH Render

(Registration number: 08491876)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	54,593	50,185
Current assets
Stocks	7	465,869	915,829
Debtors	8	350,783	290,033
Cash at bank and in hand		238,676	106,653
		1,055,328	1,312,515
Creditors: Amounts falling due within one year	9	(401,324)	(473,324)
Net current assets		654,004	839,191
Total assets less current liabilities		708,597	889,376
Creditors: Amounts falling due after more than one year	9	(4,848)	(31,515)
Provisions for liabilities		(4,338)	(2,892)
Net assets		699,411	854,969
Capital and reserves
Called up share capital		200	200
Revaluation reserve		31,760	34,965
Retained earnings		667,451	819,804
Shareholders' funds		699,411	854,969

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 17 December 2025 and signed on its behalf by:
 

Station Garage Flaxton Limited

trading as CH Render

(Registration number: 08491876)
Balance Sheet as at 31 March 2025

Mr D Wellard Director

Station Garage Flaxton Limited

trading as CH Render

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Parkhill Studio
Walton Road
Wetherby
West Yorkshire
LS22 5DZ
England

These financial statements were authorised for issue by the Board on 17 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Station Garage Flaxton Limited

trading as CH Render

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 March 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	20% reducing balance
Fixtures, fittings & equipment	25% reducing balance
Computer equipment	33% straight line
Motor vehicles	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% straight line

Station Garage Flaxton Limited

trading as CH Render

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 March 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 12 (2024 - 11).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	4,080	3,197

Station Garage Flaxton Limited

trading as CH Render

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 March 2025

5	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2024	118,000	118,000
At 31 March 2025	118,000	118,000
Amortisation
At 1 May 2024	118,000	118,000
At 31 March 2025	118,000	118,000
Carrying amount
At 31 March 2025	-	-

6	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 May 2024	7,056	500	119,998	127,554
Additions	2,484	-	9,210	11,694
At 31 March 2025	9,540	500	129,208	139,248
Depreciation
At 1 May 2024	6,071	479	70,819	77,369
Charge for the period	815	5	6,466	7,286
At 31 March 2025	6,886	484	77,285	84,655
Carrying amount
At 31 March 2025	2,654	16	51,923	54,593
At 30 April 2024	985	21	49,179	50,185

Station Garage Flaxton Limited

trading as CH Render

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 March 2025

7

Stocks

	2025 £	2024 £
Other inventories	465,869	915,829

8

Debtors

Current	2025 £	2024 £
Trade debtors	39,607	71,073
Prepayments	2,325	4,809
Other debtors	308,851	214,151
	350,783	290,033

Station Garage Flaxton Limited

trading as CH Render

Notes to the Unaudited Financial Statements for the Period from 1 May 2024 to 31 March 2025

9

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	77,075	187,532
Trade creditors		62,884	72,734
Taxation and social security		118,070	126,347
Accruals and deferred income		99	99
Other creditors		143,196	86,612
		401,324	473,324

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	4,848	31,515

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	4,848	31,515

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	29,091	29,091
Other borrowings	47,984	158,441
	77,075	187,532