REGISTERED NUMBER: 12326274 (England and Wales)

CASPER STEVENSON RACING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

to

3

Notes to the Financial Statements

4

DIRECTORS:

Mr C Stevenson

Miss A Smithson

REGISTERED OFFICE:

7 Codrington Mews

London

W11 2EH

REGISTERED NUMBER:

12326274 (England and Wales)

ACCOUNTANTS:

UHY Calvert Smith

Chartered Accountants

Heritage House

Murton Way

Osbaldwick

York

North Yorkshire

YO19 5UW

CURRENT ASSETS

Debtors

965

11,394

Cash at bank

34,679

34,580

35,644

45,974

CREDITORS

Amounts falling due within one year

2,500,736

2,542,321

NET CURRENT LIABILITIES

(2,465,092

)

(2,496,347

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,465,092

)

(2,496,347

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,465,192

)

(2,496,447

)

(2,465,092

)

(2,496,347

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 June 2026 and were signed on its behalf by:

Miss A Smithson - Director

Mr C Stevenson - Director

1.	STATUTORY INFORMATION

Casper Stevenson Racing 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.

Going concern

The directors believe that the going concern basis is appropriate despite the net liabilities position which remains at the balance sheet date. The company has received an undertaking from the main creditor that the balance due to them at the balance sheet date will not be called upon until the company is in a position to settle this debt.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	RELATED PARTY DISCLOSURES

Other creditors include loans advanced to the company by one of the directors totalling £2,496,021 (2024 - £2,540,021).