Card Line (West Country) Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 05036687

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		39,169		39,169
Tangible Assets	5		3,471		3,999

			42,640		43,168
CURRENT ASSETS
Stocks	6	9,880		9,880
Debtors	7	-		799
Cash at bank and in hand		5,418		15,220

		15,298		25,899
Creditors: Amounts Falling Due Within One Year	8	(48,968 )		(57,444 )

NET CURRENT ASSETS (LIABILITIES)			(33,670 )		(31,545 )

TOTAL ASSETS LESS CURRENT LIABILITIES			8,970		11,623

NET ASSETS			8,970		11,623

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			8,968		11,621

SHAREHOLDERS' FUNDS			8,970		11,623

For the year ending 31 October 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

Mr Russell West

Director

05/01/2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Card Line (West Country) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05036687 . The registered office is 38 Killams Crescent, Taunton, Somerset, TA1 3YB.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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 .... 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	10% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	15% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 2 (2024: 2)

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Card Line (West Country) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 November 2024	58,296

As at 31 October 2025	58,296

Amortisation
As at 1 November 2024	19,127

As at 31 October 2025	19,127

Net Book Value
As at 31 October 2025	39,169

As at 1 November 2024	39,169

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	13,576	6,495	2,102	22,173

As at 31 October 2025	13,576	6,495	2,102	22,173

Depreciation
As at 1 November 2024	11,161	6,008	1,005	18,174
Provided during the period	241	122	165	528

As at 31 October 2025	11,402	6,130	1,170	18,702

Net Book Value
As at 31 October 2025	2,174	365	932	3,471

As at 1 November 2024	2,415	487	1,097	3,999

6. Stocks

	2025	2024
	£	£
Finished goods	9,880	9,880

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	469
VAT	-	330

	-	799

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Card Line (West Country) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other taxes and social security	179	180
VAT	385	-
Accruals and deferred income	824	824
Directors' loan accounts	47,580	56,440

	48,968	57,444

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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