REGISTERED NUMBER: 12466708 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Channel Tunnel Service Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C A King

J Hughes

REGISTERED OFFICE:

10 Chaucer Cresent

Dover

Kent

CT16 2DA

REGISTERED NUMBER:

12466708 (England and Wales)

ACCOUNTANTS:

Berry & Company

Chartered Accountants

Sterling House

7 Ashford Road

Maidstone

Kent

ME14 5BJ

FIXED ASSETS

Tangible assets

4

2,516

2,516

CURRENT ASSETS

Stocks

31,689

38,426

Debtors

5

6,158

11,078

Cash at bank and in hand

14,566

23,160

52,413

72,664

CREDITORS

Amounts falling due within one year

6

53,210

63,059

NET CURRENT (LIABILITIES)/ASSETS

(797

)

9,605

TOTAL ASSETS LESS CURRENT LIABILITIES

1,719

12,121

CREDITORS

Amounts falling due after more than one year

7

2,175

2,175

NET (LIABILITIES)/ASSETS

(456

)

9,946

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(457

)

9,945

SHAREHOLDERS' FUNDS

(456

)

9,946

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 19 December 2025 and were signed on its behalf by:

C A King - Director

1.	STATUTORY INFORMATION

Channel Tunnel Service 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.

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.

Income recognition

Turnover represents the fair value of consideration received or receivable derived from the provision of goods to customers via a motorway service station during the year (excluding value added tax) and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

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 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.

Financial instruments

The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recongised at amortised cost with changes recognised in profit or loss.

Taxation

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

Current or deferred taxation assets and liabilities are not discounted.

Current 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

8,776

DEPRECIATION

At 1 April 2024

and 31 March 2025

6,260

NET BOOK VALUE

At 31 March 2025

2,516

At 31 March 2024

2,516

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1

4,921

Other debtors

6,157

6,157

6,158

11,078

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,237

21,725

Taxation and social security

14,307

14,182

Other creditors

28,666

27,152

53,210

63,059

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

2,175

2,175

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

57,000

Between one and five years

-

60,000

-

117,000

The rent payable relates to a variable term lease. The amount of rent charged is calculated by reference to the profit achieved.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C A King.