Classic and Retro Warehouse Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13298136

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,919		3,434

			2,919		3,434
CURRENT ASSETS
Debtors	5	724		5,336
Cash at bank and in hand		3,309		673

		4,033		6,009
Creditors: Amounts Falling Due Within One Year	6	(1,062 )		(1,187 )

NET CURRENT ASSETS (LIABILITIES)			2,971		4,822

TOTAL ASSETS LESS CURRENT LIABILITIES			5,890		8,256

NET ASSETS			5,890		8,256

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			5,888		8,254

SHAREHOLDERS' FUNDS			5,890		8,256

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Classic and Retro Warehouse Limited

Balance Sheet (continued)

As At 31 March 2026

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

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

The directors acknowledge their 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 Profit and Loss Account.

On behalf of the board

Claire Eagling Director	Daniel Eagling Director
12 October 2026

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

1. General Information

Classic and Retro Warehouse Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13298136 . The registered office is Hollytrees, Mill Road, Foxley, Dereham, Norfolk, NR20 4QT.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Motor Vehicles	15% reducing balance
Fixtures & Fittings	15% reducing balance

2.4. 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.

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Classic and Retro Warehouse Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

3. Average Number of Employees

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

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	5,000	177	5,177

As at 31 March 2026	5,000	177	5,177

Depreciation
As at 1 April 2025	1,658	85	1,743
Provided during the period	502	13	515

As at 31 March 2026	2,160	98	2,258

Net Book Value
As at 31 March 2026	2,840	79	2,919

As at 1 April 2025	3,342	92	3,434

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	300	3,170
Other debtors	424	2,166

	724	5,336

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	215
Other creditors	1,062	420
Taxation and social security	-	552

	1,062	1,187

7. Share Capital

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

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Classic and Retro Warehouse Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Related Party Transactions

Universal Racing Services Ltd

The company is owned by Daniel and Claire Eagling

Income received in the year of £1k (2025 £500). There was no outstanding balance owed at 31 03 26 (2025 £ Nil)

Lifetime Racing Ltd

The company is owned by Daniel and Claire Eagling

Income received in the year of £8,100 (2025 £7,800), costs in the year of £2,366. There was no balance owed or owing as at 31 March 2026 (2025 £1,950 owing)

The Red Glow Rainlight Ltd

The company is owned by Daniel and Claire Eagling

Income received of £950 in the year (2025 £525). There was no balance owed as at 31 March 2026 (2025 £Nil)

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