Registration number: 06739769

C&A Hornby Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

C&A Hornby Limited

(Registration number: 06739769)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	3,052	4,068
Current assets
Stocks		3,145	3,145
Debtors	6	2,402	7,800
Cash at bank and in hand		34,689	40,536
		40,236	51,481
Creditors: Amounts falling due within one year	7	(10,325)	(20,363)
Net current assets		29,911	31,118
Total assets less current liabilities		32,963	35,186
Provisions for liabilities		(762)	(1,016)
Net assets		32,201	34,170
Capital and reserves
Called up share capital		100	100
Retained earnings		32,101	34,070
Shareholders' funds		32,201	34,170

C&A Hornby Limited

(Registration number: 06739769)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 July 2026 and signed on its behalf by:
 

......................................... Mrs DM Sutcliffe Director

C&A Hornby Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
11 Rydal Close
Ashton-In-Makerfield
Wigan
Lancashire
WN4 8AU
United Kingdom

These financial statements were authorised for issue by the Board on 14 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities net of value added taxes and discounts. It is recognised only when contractual obligations have been satisfied such as the completion of the contract. Costs incurred up to the date of the balance sheet on contracts where the service has not been completed are carried forward as work in progress.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

C&A Hornby Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% reducing balance
Office equipment	25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 3).

C&A Hornby Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 November 2024	9,000	9,000
At 31 October 2025	9,000	9,000
Amortisation
At 1 November 2024	9,000	9,000
At 31 October 2025	9,000	9,000
Carrying amount
At 31 October 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	9,806	18,148	27,954
At 31 October 2025	9,806	18,148	27,954
Depreciation
At 1 November 2024	7,676	16,210	23,886
Charge for the year	532	484	1,016
At 31 October 2025	8,208	16,694	24,902
Carrying amount
At 31 October 2025	1,598	1,454	3,052
At 31 October 2024	2,130	1,938	4,068

C&A Hornby Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	1,825	7,238
Prepayments	577	562
	2,402	7,800

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	7,616	13,229
Accruals and deferred income	850	1,295
Other creditors	1,859	5,839
	10,325	20,363