Company No: 07342448 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	30,826		32,199
		30,826		32,199
Current assets
Stocks		2,500		4,500
Debtors	4	4,213		1,243
Cash at bank and in hand		148,543		147,173
		155,256		152,916
Creditors: amounts falling due within one year	5	( 88,981)		( 113,359)
Net current assets		66,275		39,557
Total assets less current liabilities		97,101		71,756
Provision for liabilities		( 1,370)		( 1,517)
Net assets		95,731		70,239
Capital and reserves
Called-up share capital		100		100
Profit and loss account		95,631		70,139
Total shareholders' funds		95,731		70,239

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Coachbuilding Company Limited (registered number: 07342448) were approved and authorised for issue by the Director on 11 September 2026. They were signed on its behalf by:

J Rangecroft Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Coachbuilding Company Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Ground Floor Centenary House, Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom. The principal place of business is Unit 37, Gordleton Industrial Estate, Lymington, Hampshire, SO41 8JD.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	not depreciated
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Fixtures and fittings		Office equipment		Total
	£		£		£		£		£		£
Cost
At 01 October 2024	26,136		27,463		17,400		2,416		10,143		83,558
Additions	0		0		0		0		541		541
At 30 September 2025	26,136		27,463		17,400		2,416		10,684		84,099
Accumulated depreciation
At 01 October 2024	0		26,061		13,389		2,304		9,605		51,359
Charge for the financial year	0		351		1,002		28		533		1,914
At 30 September 2025	0		26,412		14,391		2,332		10,138		53,273
Net book value
At 30 September 2025	26,136		1,051		3,009		84		546		30,826
At 30 September 2024	26,136		1,402		4,011		112		538		32,199

4. Debtors

	2025		2024
	£		£
Trade debtors	2,300		1,177
Other debtors	1,913		66
	4,213		1,243

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	6,689		9,595
Corporation tax	11,066		6,648
Other taxation and social security	541		357
Other creditors	70,685		96,759
	88,981		113,359