REGISTERED NUMBER: 08838198 (England and Wales)

Unaudited Financial Statements

For The Year Ended 28th February 2026

for

C & W Motors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTORS:

G L Cole

Mrs E Cole

A G Cole

REGISTERED OFFICE:

Stoney Road Garage

Kilcot

Newent

Gloucestershire

GL18 1PB

REGISTERED NUMBER:

08838198 (England and Wales)

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Tangible assets

4

318,646

334,928

CURRENT ASSETS

Stocks

5

3,450

3,400

Debtors

6

64,830

118,987

Cash at bank

739,323

638,525

807,603

760,912

CREDITORS

Amounts falling due within one year

7

113,655

109,274

NET CURRENT ASSETS

693,948

651,638

TOTAL ASSETS LESS CURRENT LIABILITIES

1,012,594

986,566

PROVISIONS FOR LIABILITIES

8

15,586

18,026

NET ASSETS

997,008

968,540

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

996,908

968,440

SHAREHOLDERS' FUNDS

997,008

968,540

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 and authorised for issue by the Board of Directors and authorised for issue on 21st May 2026 and were signed on its behalf by:

A G Cole - Director

1.	STATUTORY INFORMATION

C & W Motors 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

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.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st March 2025

310,890

65,599

42,100

3,070

421,659

Additions

-

3,700

-

450

4,150

At 28th February 2026

310,890

69,299

42,100

3,520

425,809

DEPRECIATION

At 1st March 2025

49,742

22,726

12,306

1,957

86,731

Charge for year

6,218

6,570

7,449

195

20,432

At 28th February 2026

55,960

29,296

19,755

2,152

107,163

NET BOOK VALUE

At 28th February 2026

254,930

40,003

22,345

1,368

318,646

At 28th February 2025

261,148

42,873

29,794

1,113

334,928

5.

STOCKS

28.2.26

28.2.25

£

£

Stocks

3,450

3,400

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

60,656

115,107

Prepayments

4,174

3,880

64,830

118,987

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

47,131

35,751

Tax

48,261

53,498

Social security and other taxes

2,746

1,050

VAT

11,439

12,923

Directors' current accounts

930

930

Accrued expenses

3,148

5,122

113,655

109,274

8.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

£

Deferred tax

15,586

18,026

Deferred

tax

£

Balance at 1st March 2025

18,026

Provided during year

(2,440

)

Balance at 28th February 2026

15,586

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

70

Ordinary

£1

70

70

30

Ordinary B

£1

30

30

100

100

10.

RESERVES

Retained

earnings

£

At 1st March 2025

968,440

Profit for the year

134,468

Dividends

(106,000

)

At 28th February 2026

996,908

11.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C & W Motors Ltd for the year ended 28th February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of C & W Motors Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C & W Motors Ltd and state those matters that we have agreed to state to the Board of Directors of C & W Motors Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C & W Motors Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C & W Motors Ltd. You consider that C & W Motors Ltd 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 financial statements of C & W Motors Ltd. 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 financial statements.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

21st May 2026