COX'S CARS LIMITED

Company Registration Number:
01054014 (England and Wales)

Unaudited abridged accounts for the year ended 29 June 2025

Period of accounts

Start date: 01 July 2024

End date: 29 June 2025

COX'S CARS LIMITED

Contents of the Financial Statements

for the Period Ended 29 June 2025

Balance sheet
Notes

COX'S CARS LIMITED

Balance sheet

As at 29 June 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 71,707 90,434
Investments:   0 0
Total fixed assets: 71,707 90,434
Current assets
Stocks: 84,708 89,459
Debtors:   145,070 59,144
Cash at bank and in hand: 234,014 361,762
Investments:   0 0
Total current assets: 463,792 510,365
Creditors: amounts falling due within one year:   (196,326) (149,307)
Net current assets (liabilities): 267,466 361,058
Total assets less current liabilities: 339,173 451,492
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: (13,624) (13,973)
Total net assets (liabilities): 325,549 437,519
Capital and reserves
Called up share capital: 60 60
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 325,489 437,459
Shareholders funds: 325,549 437,519

The notes form part of these financial statements

COX'S CARS LIMITED

Balance sheet statements

For the year ending 29 June 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 23 June 2026
and signed on behalf of the board by:

Name: P M Cox
Status: Director

The notes form part of these financial statements

COX'S CARS LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer usually on despatch of the goods the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows Long leasehold property 10% reducing balance Plant and machinery 10% straight line Fixtures and fittings 10% straight line Motor vehicles 25% reducing balance Equipment 50% straight line

Other accounting policies

Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

COX'S CARS LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2025

2. Employees

2025 2024
Average number of employees during the period 12 12

COX'S CARS LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2025

3. Tangible Assets

Total
Cost £
At 01 July 2024 805,769
Additions 4,908
At 29 June 2025 810,677
Depreciation
At 01 July 2024 715,335
Charge for year 23,635
At 29 June 2025 738,970
Net book value
At 29 June 2025 71,707
At 30 June 2024 90,434

COX'S CARS LIMITED

Notes to the Financial Statements

for the Period Ended 29 June 2025

4. Loans to directors

Name of director receiving advance or credit: P M Lane
Description of the loan: Advance
£
Balance at 01 July 2024 1,866
Advances or credits made: 1,609
Balance at 29 June 2025 3,475
Name of director receiving advance or credit: R S Cox
Description of the loan: Advance
£
Balance at 01 July 2024 0
Advances or credits made: 1,261
Balance at 29 June 2025 1,261
Name of director receiving advance or credit: D G Cox
Description of the loan: Advance
£
Balance at 01 July 2024 0
Advances or credits made: 10,000
Balance at 29 June 2025 10,000