Company registration number 06636326 (England and Wales)
C J'S SPECIALIST VEHICLES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
C J'S SPECIALIST VEHICLES LTD
COMPANY INFORMATION
Director
Mr C J Lynch
Company number
06636326
Registered office
Moat Farm, Old Chelmsford Road
Rawreth
Wickford
Essex
England
SS11 8SJ
Accountants
Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ
C J'S SPECIALIST VEHICLES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
C J'S SPECIALIST VEHICLES LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
14,948
19,768
Current assets
Stocks
5
335,251
389,784
Debtors
6
16,874
10,033
Cash at bank and in hand
6,124
1,993
358,249
401,810
Creditors: amounts falling due within one year
7
(404,938)
(454,245)
Net current liabilities
(46,689)
(52,435)
Total assets less current liabilities
(31,741)
(32,667)
Creditors: amounts falling due after more than one year
8
(4,397)
(13,453)
Provisions for liabilities
(3,737)
(4,942)
Net liabilities
(39,875)
(51,062)
Capital and reserves
Called up share capital
9
2
2
Profit and loss reserves
(39,877)
(51,064)
Total equity
(39,875)
(51,062)
C J'S SPECIALIST VEHICLES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 July 2026
Mr C J Lynch
Director
Company registration number 06636326 (England and Wales)
C J'S SPECIALIST VEHICLES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

C J's Specialist Vehicles Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Moat Farm, Old Chelmsford Road, Rawreth, Wickford, Essex, England, SS11 8SJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the value of sales to customers, net of discounts, allowances, volume and promotional rebates and other payments to customers and excludes VAT. Sale of goods are recognised when the company has delivered product to the customer, the customer has accepted the products and collectability of the related receivable is reasonably assured.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

C J'S SPECIALIST VEHICLES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Taxation
2025
2024
£
£
Deferred tax
Origination and reversal of timing differences
(1,205)
(27)
4
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 1 August 2024 and 31 July 2025
108,123
3,542
111,665
Depreciation and impairment
At 1 August 2024
90,811
1,086
91,897
Depreciation charged in the year
4,329
491
4,820
At 31 July 2025
95,140
1,577
96,717
Carrying amount
At 31 July 2025
12,983
1,965
14,948
At 31 July 2024
17,312
2,456
19,768
C J'S SPECIALIST VEHICLES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
5
Stocks
2025
2024
£
£
Stocks
335,251
389,784
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
16,874
10,033
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
9,000
9,000
Obligations under finance leases
-
0
8,565
Trade creditors
11,752
7,793
Taxation and social security
11,973
19,369
Other creditors
369,728
407,103
Accruals and deferred income
2,485
2,415
404,938
454,245
8
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
4,397
13,453
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
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