CLAPHAM CARS LTD


Director	DIN, Mohammed Mahboob


Registered Address	60 Harpur Street
	Bedford
	MK40 2QT


Registered Number	10596192 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		99,000		-
Tangible assets	4		229,230		219,703
			328,230		219,703
Current assets
Debtors		2,031,122		1,717,996
Cash at bank and on hand		3,249		192,633
		2,034,371		1,910,629
Creditors amounts falling due within one year	5	(809,707)		(583,841)
Net current assets (liabilities)			1,224,664		1,326,788
Total assets less current liabilities			1,552,894		1,546,491
Creditors amounts falling due after one year	6		(296,199)		(459,786)
Net assets			1,256,695		1,086,705
Capital and reserves
Called up share capital			1		1
Profit and loss account			1,256,694		1,086,704
Shareholders' funds			1,256,695		1,086,705

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 21 May 2026, and are signed on its behalf by:

DIN, Mohammed Mahboob
Director
Registered Company No. 10596192

CLAPHAM CARS LTD

Notes to the Financial Statements
for the year ended 31 August 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Fixtures and fittings	20
	Vehicles	20
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	24		17

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
Additions	110,000	110,000
At 31 August 25	110,000	110,000
Amortisation and impairment
Charge for year	11,000	11,000
At 31 August 25	11,000	11,000
Net book value
At 31 August 25	99,000	99,000
At 31 August 24	-	-

4.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 September 24	347,454	11,094	8,341	366,889
Additions	55,650	-	3,936	59,586
At 31 August 25	403,104	11,094	12,277	426,475
Depreciation and impairment
At 01 September 24	137,229	5,621	4,336	147,186
Charge for year	47,650	1,244	1,165	50,059
At 31 August 25	184,879	6,865	5,501	197,245
Net book value
At 31 August 25	218,225	4,229	6,776	229,230
At 31 August 24	210,225	5,473	4,005	219,703

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	283,623	153,932
Bank borrowings and overdrafts	111,083	123,829
Taxation and social security	352,752	294,824
Other creditors	60,448	9,455
Accrued liabilities and deferred income	1,801	1,801
Total	809,707	583,841

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	102,526	187,113
Other creditors	193,673	272,673
Total	296,199	459,786