C&T UK Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 05867388

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,523		49,458

			41,523		49,458
CURRENT ASSETS
Debtors	5	608,624		607,500
Cash at bank and in hand		315,112		334,254

		923,736		941,754
Creditors: Amounts Falling Due Within One Year	6	(923,924 )		(917,277 )

NET CURRENT ASSETS (LIABILITIES)			(188 )		24,477

TOTAL ASSETS LESS CURRENT LIABILITIES			41,335		73,935

Creditors: Amounts Falling Due After More Than One Year	7		(253 )		(3,333 )

NET ASSETS			41,082		70,602

CAPITAL AND RESERVES
Called up share capital	8		2		2
Income Statement			41,080		70,600

SHAREHOLDERS' FUNDS			41,082		70,602

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C&T UK Ltd

Statement of Financial Position (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr J Anwar

Director

25 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

C&T UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05867388 . The registered office is Nightingale House, 1-3 Brighton Road, Crawley, West Sussex, RH10 6AE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight-line basis over 10 year
Fixtures & Fittings	25% - Straight line method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

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

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 6)

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C&T UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 February 2025	79,092	62,471	141,563
Additions	-	916	916

As at 31 January 2026	79,092	63,387	142,479

Depreciation
As at 1 February 2025	31,637	60,468	92,105
Provided during the period	7,909	942	8,851

As at 31 January 2026	39,546	61,410	100,956

Net Book Value
As at 31 January 2026	39,546	1,977	41,523

As at 1 February 2025	47,455	2,003	49,458

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	608,624	607,500

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	108,640	112,705
Bank loans and overdrafts	3,864	10,000
Pension control account	309	282
Amounts owed to participating interests	318,018	318,018
Other creditors	468,362	459,705
Taxation and social security	24,731	16,567

	923,924	917,277

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	253	3,333

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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C&T UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	2,456	-
Later than one year and not later than five years	2,252	-

	4,708	-

10. Related Party Transactions

During the year the company received money for services provided to Car Hire Specialist (Crawley) Ltd, which has a common director.

At the reporting date, the balance outstanding due from Car Hire Specialist (Crawley) Ltd was £318,018 (2025: 318,018). The transaction was conducted on an arm's-length basis and no interest was charged.

During the year, the Company entered into transactions with related parties in the normal course of business.

In 2022, the Company received a loan of £600,000 from Springfield Rental Ltd , an entity which shares a common director of the Company. The loan is unsecured and interest free. The loan is repayable on demand.

As at the reporting date, the outstanding balance of the loan remains £600,000 (2025: £600,000). No repayments were made during the year.

The transaction was undertaken on terms agreed between the parties. Management considers these terms to be consistent with those that would be available from independent third parties.

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