Cassley Autocare Ltd - Filleted accounts

Registered number

09372900

Cassley Autocare Ltd

Filleted Accounts

31 January 2026

Cassley Autocare Ltd
Registered number:		09372900
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		25,906			31,625

Current assets
Debtors	4	41,700			41,700
Cash at bank and in hand		266			2,311
		41,966			44,011

Creditors: amounts falling due within one year	5	(24,662)			381

Net current assets			17,304			44,392

Total assets less current liabilities			43,210			76,017

Creditors: amounts falling due after more than one year	6		(32,711)			(46,293)



Net assets			10,499			29,724

Capital and reserves
Called up share capital			100			100
Profit and loss account			10,399			29,624

Shareholder's funds			10,499			29,724

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ross Michael Cassley
Director
Approved by the board on 13 October 2026

Cassley Autocare Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			7		6


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	42,659		3,400		46,059
	Additions	1,592		-		1,592
	At 31 January 2026	44,251		3,400		47,651

	Depreciation
	At 1 February 2025	11,034		3,400		14,434
	Charge for the year	7,311		-		7,311
	At 31 January 2026	18,345		3,400		21,745

	Net book value
	At 31 January 2026	25,906		-		25,906
	At 31 January 2025	31,625		-		31,625


4	Debtors			2026		2025
£					£

	Other debtors			41,700		41,700


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			-		2
	Taxation and social security costs			14,845		8,715
	Other creditors			9,817		(9,098)
				24,662		(381)


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			6,644		14,593
	Obligations under finance lease and hire purchase contracts			26,067		31,700
				32,711		46,293


7	Other information

	Cassley Autocare Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	Systems House
	Wentloog Avenue
	Rumney
	Cardiff
	CF3 2EX