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Company Registration No. 6779295 (England and Wales)
J C L Car Sales Limited Unaudited accounts for the year ended 31 December 2025
J C L Car Sales Limited Unaudited accounts Contents
Page
Accountants' report
3
Statement of financial position
4
Notes to the accounts
5
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of J C L Car Sales Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J C L Car Sales Limited for the year ended 31 December 2025 as set out on pages 4 - 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of J C L Car Sales Limited, as a body, in accordance with the terms of our engagement letter dated 8 January 2009. Our work has been undertaken solely to prepare for your approval the accounts of J C L Car Sales Limited and state those matters that we have agreed to state to the Board of Directors of J C L Car Sales Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J C L Car Sales Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that J C L Car Sales Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of J C L Car Sales Limited. You consider that J C L Car Sales Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of J C L Car Sales Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Business Information Systems Chartered Accountants 11 Upper Church Park Mumbles Swansea SA3 4DD 31 March 2026
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J C L Car Sales Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
833
894
Current assets
Inventories
174,250
206,450
Debtors
5
29,750
5,749
Cash at bank and in hand
194,724
197,355
398,724
409,554
Creditors: amounts falling due within one year
6
(34,013)
(93,532)
Net current assets
364,711
316,022
Net assets
365,544
316,916
Capital and reserves
Called up share capital
100
100
Profit and loss account
365,444
316,816
Shareholders' funds
365,544
316,916
For the year ending 31 December 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by
J C Loveridge Director Company Registration No. 6779295
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J C L Car Sales Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
J C L Car Sales Limited is a private company, limited by shares, registered in England and Wales, registration number 6779295. The registered office is 24 Aber Llwchwr, Llangennech, Llanelli, SA14 8AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
17,838
Additions
416
At 31 December 2025
18,254
Depreciation
At 1 January 2025
16,944
Charge for the year
477
At 31 December 2025
17,421
Net book value
At 31 December 2025
833
At 31 December 2024
894
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
29,750
-
Accrued income and prepayments
-
5,749
29,750
5,749
- 5 -
J C L Car Sales Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,416
14,812
Trade creditors
499
6,498
Taxes and social security
24,177
26,180
Other creditors
373
335
Loans from directors
(4,396)
35,538
Accruals
8,944
10,169
34,013
93,532
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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