REGISTERED NUMBER: 13743363 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

CHADDESLEY GARAGE LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

Mrs A M Callow

Mrs H L Needham

J D Callow

REGISTERED OFFICE:

Severn House

Sandy Lane Industrial Estate

Stourport-On-Severn

Worcestershire

DY13 9QB

REGISTERED NUMBER:

13743363 (England and Wales)

ACCOUNTANTS:

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

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 Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income 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 Chaddesley Garage Limited for the year ended 30th September 2025 which comprise the Statement of comprehensive income, Statement of Financial Position, Statement of Changes in Equity 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 Chaddesley Garage Limited, 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 Chaddesley Garage Limited and state those matters that we have agreed to state to the Board of Directors of Chaddesley Garage Limited, 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 Chaddesley Garage Limited 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 Chaddesley Garage Limited. You consider that Chaddesley Garage 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 financial statements of Chaddesley Garage 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 financial statements.

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

2nd June 2026

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

331,425

318,395

331,425

318,395

CURRENT ASSETS

Stocks

112,980

116,230

Debtors

6

67,790

107,111

Cash at bank and in hand

713,492

915,320

894,262

1,138,661

CREDITORS

Amounts falling due within one year

7

239,644

707,928

NET CURRENT ASSETS

654,618

430,733

TOTAL ASSETS LESS CURRENT LIABILITIES

986,043

749,128

PROVISIONS FOR LIABILITIES

28,298

24,273

NET ASSETS

957,745

724,855

CAPITAL AND RESERVES

Called up share capital

383,714

383,714

Retained earnings

574,031

341,141

957,745

724,855

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd June 2026 and were signed on its behalf by:

J D Callow - Director

1.	STATUTORY INFORMATION

Chaddesley Garage Limited 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.

Goodwill

Negative goodwill, being the excess of the value of the net assets acquired in 2023 over the shares issued in consideration of the aquisition of the trade, was written off in full to profit and loss in the period that it arose.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

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 Statement of comprehensive income, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 14 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

(9,155

)

Disposals

9,155

At 30th September 2025

-

AMORTISATION

At 1st October 2024

(9,155

)

Eliminated on disposal

9,155

At 30th September 2025

-

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st October 2024

204,245

125,753

329,998

Additions

-

28,374

28,374

At 30th September 2025

204,245

154,127

358,372

DEPRECIATION

At 1st October 2024

-

11,603

11,603

Charge for year

-

15,344

15,344

At 30th September 2025

-

26,947

26,947

NET BOOK VALUE

At 30th September 2025

204,245

127,180

331,425

At 30th September 2024

204,245

114,150

318,395

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

47,866

65,848

Other debtors

19,924

41,263

67,790

107,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

49,491

136,291

Taxation and social security

114,505

95,056

Other creditors

75,648

476,581

239,644

707,928

8.	RELATED PARTY DISCLOSURES

The directors are also directors of Hingley & Callow Oils Limited, a company which formerly owned 100% of the share capital of Chaddesley Garage Limited. At 30th September 2025, the company owed Hingley & Callow Oils Limited £16,012 (2024 £454,376). The loan is interest free and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Chaddesley Garage Holdings Limited.

The ultimate controlling party is Mrs A M Callow.

The registered address of Chaddesley Garage Holdings Limited is Severn House, Sandy Lane Industrial Estate, Stourport-On-Severn DY13 9QB.

Copies of the individual financial statements in respect of Chaddesley Garage Holdings Limited can be obtained from the Registrar of Companies (England and Wales), Companies House, Crown Way, Cardiff CF14 3UZ.