COMPANY REGISTRATION NUMBER:
02820140
|
Cambridgeshire Filling Stations Limited |
|
|
Unaudited financial statements |
|
|
Cambridgeshire Filling Stations Limited |
|
|
Statement of financial position |
|
31 December 2025
Fixed assets
|
Tangible assets |
5 |
|
370,000 |
|
370,000 |
|
|
|
|
|
|
Current assets
|
Debtors |
6 |
1,078 |
|
1,078 |
|
|
Cash at bank and in hand |
10,354 |
|
4,926 |
|
|
------- |
|
------ |
|
|
11,432 |
|
6,004 |
|
|
|
|
|
|
|
|
Creditors: Amounts falling due within one year |
7 |
(
2,220) |
|
(
2,160) |
|
|
------- |
|
------ |
|
|
Net current assets |
|
9,212 |
|
3,844 |
|
|
--------- |
|
--------- |
|
Total assets less current liabilities |
|
379,212 |
|
373,844 |
|
|
|
|
|
|
Provisions
|
Taxation including deferred tax |
|
(
85,663) |
|
(
85,663) |
|
|
--------- |
|
--------- |
|
Net assets |
|
293,549 |
|
288,181 |
|
|
--------- |
|
--------- |
|
|
|
|
|
Capital and reserves
|
Called up share capital |
|
4 |
|
4 |
|
Revaluation reserve |
|
256,987 |
|
256,987 |
|
Profit and loss account |
|
36,558 |
|
31,190 |
|
|
--------- |
|
--------- |
|
Shareholders funds |
|
293,549 |
|
288,181 |
|
|
--------- |
|
--------- |
|
|
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
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.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
|
Cambridgeshire Filling Stations Limited |
|
|
Statement of financial position (continued) |
|
31 December 2025
These financial statements were approved by the
board of directors
and authorised for issue on
29 June 2026
, and are signed on behalf of the board by:
Company registration number:
02820140
|
Cambridgeshire Filling Stations Limited |
|
|
Notes to the financial statements |
|
Year ended 31 December 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Lynn Road, Littleport, Ely, CB6 1QG, United Kingdom.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Rental income is recognised on an accruals basis in line with lease terms and arises solely in the UK.
Tangible assets
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.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value. Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
4.
Employee numbers
The average number of employees during the year was
3
(2024:
3
).
5.
Tangible assets
|
Investment property |
|
£ |
|
Cost |
|
|
At 1 January 2025 and 31 December 2025 |
370,000 |
|
--------- |
|
Depreciation |
|
|
At 1 January 2025 and 31 December 2025 |
– |
|
--------- |
|
Carrying amount |
|
|
At 31 December 2025 |
370,000 |
|
--------- |
|
At 31 December 2024 |
370,000 |
|
--------- |
|
|
Millers Partners Limited has provided a cross-company guarantee to secure the liabilities associated with the investment property. The investment property was valued by the directors at the year end date. The historical cost of the investment property is £27,350.
6.
Debtors
|
2025 |
2024 |
|
£ |
£ |
|
Other debtors |
1,078 |
1,078 |
|
------ |
------ |
|
|
|
At the reporting date, the Company had an outstanding balance of £1,078 due from a group company. The balance is interest-free, unsecured, and repayable on demand.
7.
Creditors:
Amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
|
Other creditors |
2,220 |
2,160 |
|
------ |
------ |
|
|
|