REGISTERED NUMBER: 07887288 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CAMBOURNE VEHICLE SERVICES (CAMBRIDGE)

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T L Boyd

G M Boyd

REGISTERED OFFICE:

The Drift

Bourn

Cambridge

Cambridgeshire

CB23 2TB

REGISTERED NUMBER:

07887288 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

126,501

152,980

CURRENT ASSETS

Stocks

20,120

12,835

Debtors

6

10,699

8,046

Cash and cash equivalents

77,199

72,567

108,018

93,448

CREDITORS

Amounts falling due within one year

7

(84,592

)

(76,399

)

NET CURRENT ASSETS

23,426

17,049

TOTAL ASSETS LESS CURRENT LIABILITIES

149,927

170,029

CREDITORS

Amounts falling due after more than one year

8

(40,812

)

(67,432

)

PROVISIONS FOR LIABILITIES

9

(29,514

)

(27,106

)

NET ASSETS

79,601

75,491

CAPITAL AND RESERVES

Called up share capital

10

10

10

Retained earnings

79,591

75,481

SHAREHOLDERS' FUNDS

79,601

75,491

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

T L Boyd - Director

1.	STATUTORY INFORMATION

Cambourne Vehicle Services (Cambridge) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Revenue recognition

Revenue is measured at the fair value of the consideration receivable.

Revenue from services is recognised when those services are performed.

Revenue from sales is recognised when legal title has passed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Equipment

-

at varying rates on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

15% on cost

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Stocks

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

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Equipment

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

216,897

12,139

74,582

303,618

Additions

21,552

-

800

22,352

Disposals

(4,030

)

-

(5,000

)

(9,030

)

At 31 December 2025

234,419

12,139

70,382

316,940

DEPRECIATION

At 1 January 2025

126,840

7,175

16,623

150,638

Charge for year

32,860

3,035

10,011

45,906

Eliminated on disposal

(3,956

)

-

(2,149

)

(6,105

)

At 31 December 2025

155,744

10,210

24,485

190,439

NET BOOK VALUE

At 31 December 2025

78,675

1,929

45,897

126,501

At 31 December 2024

90,057

4,964

57,959

152,980

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

Equipment

vehicles

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

73,293

39,927

113,220

DEPRECIATION

At 1 January 2025

33,093

3,780

36,873

Charge for year

17,123

5,989

23,112

At 31 December 2025

50,216

9,769

59,985

NET BOOK VALUE

At 31 December 2025

23,077

30,158

53,235

At 31 December 2024

40,200

36,147

76,347

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,823

6,834

Other debtors

3,876

972

Social security and other

taxes

-

240

10,699

8,046

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,673

4,843

Hire purchase contracts

20,942

20,979

Trade creditors

24,593

15,061

Corporation tax

20,096

7,217

Social security and other taxes

1,337

-

VAT

1,690

-

Other creditors

11,261

28,299

84,592

76,399

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

9,346

9,686

Bank loans - 2-5 years

13,630

18,968

Hire purchase contracts

17,836

38,778

40,812

67,432

The company borrowed £50,000 under the 'bounce back' loan scheme on the 18th May 2020.

This loan is unsecured.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

29,514

27,106

Deferred

tax

£

Balance at 1 January 2025

27,106

Provided during year

2,408

Charge for the period

Balance at 31 December 2025

29,514

The provision for deferred taxation is made up of accelerated capital allowances.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

10

10

90 Ordinary shares of £1 were issued during the year for cash of £ 90 .