CHARNWOOD COMMERCIAL BODIES LTD


Director	Charlotte Elizabeth Harris


Registered Address	Unit 11 New Star Road
	Leicester
	LE4 9JD


Registered Number	12570634 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,500		5,000
Tangible assets	4		157,063		188,885
			159,563		193,885
Current assets
Stocks	5	632,244		501,435
Debtors	6	260,373		599,129
Cash at bank and on hand		68,213		71,562
		960,830		1,172,126
Creditors amounts falling due within one year	7	(760,356)		(1,099,020)
Net current assets (liabilities)			200,474		73,106
Total assets less current liabilities			360,037		266,991
Creditors amounts falling due after one year	8		(49,208)		(76,209)
Net assets			310,829		190,782
Capital and reserves
Called up share capital			1		1
Profit and loss account			310,828		190,781
Shareholders' funds			310,829		190,782

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 December 2025, and are signed on its behalf by:

Charlotte Elizabeth Harris
Director
Registered Company No. 12570634

CHARNWOOD COMMERCIAL BODIES LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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 and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	20
	Vehicles	25
	Office Equipment	15

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	29		26

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	12,500	12,500
At 31 March 25	12,500	12,500
Amortisation and impairment
At 01 April 24	7,500	7,500
Charge for year	2,500	2,500
At 31 March 25	10,000	10,000
Net book value
At 31 March 25	2,500	2,500
At 31 March 24	5,000	5,000

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	125,627	176,894	9,629	312,150
Additions	6,607	-	5,973	12,580
Disposals	-	(900)	-	(900)
At 31 March 25	132,234	175,994	15,602	323,830
Depreciation and impairment
At 01 April 24	61,429	59,136	2,700	123,265
Charge for year	12,980	29,440	1,739	44,159
On disposals	-	(657)	-	(657)
At 31 March 25	74,409	87,919	4,439	166,767
Net book value
At 31 March 25	57,825	88,075	11,163	157,063
At 31 March 24	64,198	117,758	6,929	188,885

5.	Stocks

	2025	2024
	£	£
Work in progress	69,578	150,307
Other stocks	562,666	351,128
Total	632,244	501,435

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	124,147	462,776
Other debtors	83,548	83,548
Prepayments and accrued income	52,678	52,805
Total	260,373	599,129

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	330,068	642,378
Bank borrowings and overdrafts	2,356	132,805
Taxation and social security	336,791	205,490
Finance lease and HP contracts	26,332	35,363
Other creditors	61,559	81,235
Accrued liabilities and deferred income	3,250	1,749
Total	760,356	1,099,020


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	49,208	76,209
Total	49,208	76,209