CD BODY REPAIR LTD


Directors	Craig Duncan
	Kirsty Sharon Duncan


Registered Address	69 Cavendish Way
	Glenrothes
	KY6 2SB


Registered Number	SC834158 (Scotland)

Balance Sheet as at
31 March 2026

	Notes	2026
		£	£
Fixed assets
Tangible assets	3		421,066
			421,066
Current assets
Debtors	4	15,847
Cash at bank and on hand		115,235
		131,082
Creditors amounts falling due within one year	5	(242,790)
Net current assets (liabilities)			(111,708)
Total assets less current liabilities			309,358
Creditors amounts falling due after one year	6		(232,459)
Provisions for liabilities			(4,445)
Net assets			72,454
Capital and reserves
Called up share capital			10
Profit and loss account			72,444
Shareholders' funds			72,454

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 October 2026, and are signed on its behalf by:

Craig Duncan
Director
Registered Company No. SC834158

CD BODY REPAIR LTD

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The financial statements have been prepared on the going concern basis. The director finds it appropriate for the financial statements to be prepared on this basis despite the net current liability position of the company. The company is reliant upon the continued support of the director who has confirmed that they will continue to support the company as required.

	Turnover policy
	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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixed assets are stated at cost, being purchase price, less accumulated depreciation.


	Reducing balance (%)	Straight line (years)
Land and buildings	-	50
Plant and machinery	4	-
Vehicles	5	-
Office Equipment	4	-

2.	Average number of employees


		2026
	Average number of employees during the year	4

3.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
Additions	372,917	26,255	31,071	3,069	433,312
At 31 March 26	372,917	26,255	31,071	3,069	433,312
Depreciation and impairment
Charge for year	2,706	2,883	6,429	228	12,246
At 31 March 26	2,706	2,883	6,429	228	12,246
Net book value
At 31 March 26	370,211	23,372	24,642	2,841	421,066
At 14 January 25	-	-	-	-	-

4.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	11,571
	Prepayments and accrued income	4,276
	Total	15,847

5.	Creditors: amounts due within one year

		2026
		£
	Trade creditors / trade payables	9,021
	Bank borrowings and overdrafts	9,459
	Taxation and social security	58,784
	Other creditors	164,067
	Accrued liabilities and deferred income	1,459
	Total	242,790

6.	Creditors: amounts due after one year

		2026
		£
	Bank borrowings and overdrafts	232,459
	Total	232,459


	Bank borrowings are secured over the land and buildings. Bank of Scotland holds a floating charge over the whole assets of the company.