Registration number: 05315812

Coventry Hood & Tonneau Limited

Contents

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

Coventry Hood & Tonneau Limited

Company Information

Directors	D Lowe A L T Buckles G Payne T J Petersen

Registered office

Unit 6 Penn Street Works Penn Street Amersham Buckinghamshire HP7 0FA

Accountants

Sable & Argent Limited Chartered Accountants2 Elvetham Crescent Fleet Hampshire GU51 1BU

Coventry Hood & Tonneau Limited

(Registration number: 05315812)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Stocks	5	152,499	167,298
Debtors	6	765,250	781,798
Cash at bank and in hand		147,764	165,808
		1,065,513	1,114,904
Creditors: Amounts falling due within one year	7	(45,630)	(64,141)
Net assets		1,019,883	1,050,763
Capital and reserves
Called up share capital	8	1	1
Retained earnings		1,019,882	1,050,762
Shareholders' funds		1,019,883	1,050,763

For the financial 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 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 23 July 2026 and signed on its behalf by:
 

G Payne Director

Coventry Hood & Tonneau Limited

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

1	General information

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

The address of its registered office is:
Unit 6 Penn Street Works
Penn Street
Amersham
Buckinghamshire
HP7 0FA

The principal place of business is:
30 Heath Hill Industrial Estate
Dawley
Telford
Shropshire
TF4 2RH

These financial statements were authorised for issue by the Board on 23 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 sale of goods in the ordinary course of the company’s activities. Turnover is shown net of value added tax. The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the entity.

Tax

The tax expense for the period comprises 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.

Coventry Hood & Tonneau Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 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, down to their residual values over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	over the life of the original lease
Plant and equipment	straight line over four years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business. Trade debtors are recognised at the transaction price.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons (including directors) employed by the company in the year, was 9 (2024: 8).

Coventry Hood & Tonneau Limited

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

4	Tangible assets

	Plant and equipment  £	Total £
Cost or valuation
At 1 January 2025	9,918	9,918
At 31 December 2025	9,918	9,918
Depreciation
At 1 January 2025	9,918	9,918
At 31 December 2025	9,918	9,918
Carrying amount
At 31 December 2025	-	-

5

Stocks

	2025 £	2024 £
Finished goods and goods for resale	152,499	167,298

6

Debtors

Current	2025 £	2024 £
Trade debtors	420,445	388,327
Other debtors	344,805	393,471
	765,250	781,798

Coventry Hood & Tonneau Limited

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

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	5,228	25,290
Taxation and social security	17,280	20,022
Accruals and deferred income	23,122	18,109
Other creditors	-	720
	45,630	64,141

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1