REGISTERED NUMBER: 03667955 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

C AND S TYRES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

A Campbell

D Campbell

M Campbell

REGISTERED OFFICE:

Harelands Courtyard Offices Moor Road

Melsonby

Richmond

North Yorkshire

DL10 5NY

REGISTERED NUMBER:

03667955 (England and Wales)

ACCOUNTANTS:

Momentum Taxation and Accountancy Ltd

Harelands Courtyard Offices

Moor Road

Melsonby

Richmond

North Yorkshire

DL10 5NY

SOLICITORS:

Goodswens

118 High Street

Redcar

Cleveland

TS10 3DJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

53,009

49,528

53,009

49,528

CURRENT ASSETS

Stocks

32,230

31,980

Debtors

6

186,003

202,570

Prepayments and accrued income

8,000

-

Cash at bank

242,494

225,445

468,727

459,995

CREDITORS

Amounts falling due within one year

7

192,448

197,507

NET CURRENT ASSETS

276,279

262,488

TOTAL ASSETS LESS CURRENT LIABILITIES

329,288

312,016

CREDITORS

Amounts falling due after more than one year

8

-

(6,663

)

PROVISIONS FOR LIABILITIES

(13,252

)

(12,382

)

NET ASSETS

316,036

292,971

CAPITAL AND RESERVES

Called up share capital

3,000

3,000

Share premium

66,600

66,600

Retained earnings

246,436

223,371

SHAREHOLDERS' FUNDS

316,036

292,971

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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

M Campbell - Director

A Campbell - Director

D Campbell - Director

1.	STATUTORY INFORMATION

C and S Tyres 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 1998, is being amortised evenly over its estimated useful life of twenty years.

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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

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

Hire purchase and leasing commitments

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

74,161

AMORTISATION

At 1 December 2024

and 30 November 2025

74,161

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 December 2024

2,500

77,827

10,925

78,615

169,867

Additions

-

4,584

-

8,500

13,084

At 30 November 2025

2,500

82,411

10,925

87,115

182,951

DEPRECIATION

At 1 December 2024

700

60,855

8,678

50,106

120,339

Charge for year

50

2,676

337

6,540

9,603

At 30 November 2025

750

63,531

9,015

56,646

129,942

NET BOOK VALUE

At 30 November 2025

1,750

18,880

1,910

30,469

53,009

At 30 November 2024

1,800

16,972

2,247

28,509

49,528

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

54,281

76,275

Other debtors

131,722

126,295

186,003

202,570

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

40,645

12,210

Trade creditors

91,029

107,068

Taxation and social security

51,460

75,147

Other creditors

9,314

3,082

192,448

197,507

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,663

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

A Campbell

Balance outstanding at start of year

3,687

-

Amounts advanced

10,821

3,687

Amounts repaid

(12,111

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,397

3,687

D Campbell

Balance outstanding at start of year

7,329

749

Amounts advanced

45,293

42,259

Amounts repaid

(40,083

)

(35,679

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,539

7,329

M Campbell

Balance outstanding at start of year

19,461

14,523

Amounts advanced

45,572

42,829

Amounts repaid

(43,914

)

(37,891

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,119

19,461

All advances to Directors are repayable on demand and interest is charged at the official rate published by HM Revenue & Customs.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A Campbell, Mr M Campbell and Mr D Campbell.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C and S Tyres Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of C and S Tyres Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C and S Tyres Limited and state those matters that we have agreed to state to the Board of Directors of C and S Tyres Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C and S Tyres Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of C and S Tyres Limited. You consider that C and S Tyres Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C and S Tyres Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Momentum Taxation and Accountancy Ltd

Harelands Courtyard Offices

Moor Road

Melsonby

Richmond

North Yorkshire

DL10 5NY

Date: .............................................