Castle Donington Service Centre Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05561022 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CASTLE DONINGTON SERVICE CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr K Griffiths

Mrs S Griffiths

Mr A E Griffiths

Mr A K Griffiths

REGISTERED OFFICE:

101 Bondgate

Castle Donington

Derbyshire

DE74 2NZ

REGISTERED NUMBER:

05561022 (England and Wales)

ACCOUNTANTS:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

358,824

355,288

Investments

6

4,371

363,195

359,659

CURRENT ASSETS

Stocks

7

3,000

2,500

Debtors

8

116,192

123,150

Cash at bank and in hand

50,985

33,932

170,177

159,582

CREDITORS

Amounts falling due within one year

9

242,703

195,294

NET CURRENT LIABILITIES

(72,526

)

(35,712

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

290,669

323,947

CREDITORS

Amounts falling due after more than one
year

10

(200,000

)

(200,000

)

PROVISIONS FOR LIABILITIES

(17,161

)

(12,767

)

NET ASSETS

73,508

111,180

CAPITAL AND RESERVES

Called up share capital

60

Retained earnings

73,448

111,120

SHAREHOLDERS' FUNDS

73,508

111,180

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income and Retained Earnings has not been delivered.

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

Mr K Griffiths - Director

1.	STATUTORY INFORMATION

Castle Donington Service Centre 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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

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

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill - 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property - 30 years

Plant and machinery - 10% reducing balance

Fixtures and fittings - 10% reducing balance

Motor vehicles - 30% reducing balance

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.

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 Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 8 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

120,933

AMORTISATION

At 1 April 2025

and 31 March 2026

120,933

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 April 2025

406,840

83,363

11,852

30,942

532,997

Additions

-

23,916

1,731

-

25,647

At 31 March 2026

406,840

107,279

13,583

30,942

558,644

DEPRECIATION

At 1 April 2025

112,139

38,695

6,945

19,930

177,709

Charge for year

13,367

5,971

571

2,202

22,111

At 31 March 2026

125,506

44,666

7,516

22,132

199,820

NET BOOK VALUE

At 31 March 2026

281,334

62,613

6,067

8,810

358,824

At 31 March 2025

294,701

44,668

4,907

11,012

355,288

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

and 31 March 2026

4,371

NET BOOK VALUE

At 31 March 2026

4,371

At 31 March 2025

4,371

7.

STOCKS

2026

2025

£

Stocks

3,000

2,500

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

30,933

23,060

Other debtors

83,939

98,778

Prepayments and accrued income

1,320

1,312

116,192

123,150

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

26,251

22,338

Tax

2,995

3,622

Social security and other taxes

7,208

6,921

VAT

14,905

18,730

Other creditors

22,786

25,181

Accruals

2,000

Directors' loan accounts

166,558

116,502

242,703

195,294

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2026

2025

£

Other loans - 2-5 years

200,000

11.	RELATED PARTY DISCLOSURES

At the year end £83,939 (2025: £90,587) was owed by Weston Property Management Limited, a company under the same ownership. Management charges of £20,000 (2025: £20,000) were received from Weston Property Management Limited during the year.