REGISTERED NUMBER: 09284950 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

C & C (KENT) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J Clarke

REGISTERED OFFICE:

1 Chegworth Gardens

Sittingbourne

Kent

ME10 1RJ

REGISTERED NUMBER:

09284950 (England and Wales)

ACCOUNTANT:

Peter J Rippengale MAAT

Easterhay Limited

11 The Poles

Upchurch

Sittingbourne

Kent

ME9 7EX

FIXED ASSETS

Tangible assets

4

10,607

12,802

CURRENT ASSETS

Stocks

232,457

202,381

Debtors

5

19,356

14,787

Cash at bank and in hand

22,391

1,533

274,204

218,701

CREDITORS

Amounts falling due within one year

6

222,417

257,590

NET CURRENT ASSETS/(LIABILITIES)

51,787

(38,889

)

TOTAL ASSETS LESS CURRENT LIABILITIES

62,394

(26,087

)

CREDITORS

Amounts falling due after more than one year

7

-

(5,416

)

PROVISIONS FOR LIABILITIES

(2,123

)

-

NET ASSETS/(LIABILITIES)

60,271

(31,503

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

60,071

(31,703

)

SHAREHOLDERS' FUNDS

60,271

(31,503

)

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 September 2026 and were signed by:

Mr J Clarke - Director

1.	STATUTORY INFORMATION

C & C (KENT) LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other taxes, as relating to sales of new products.

Sales of used stock items under the margin scheme are measured at their gross value, with the associated value added tax recorded as a cost of sale.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment, fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Motor cycles held on sale or return are taken into ownership at the point at which a firm retail sale has been completed.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Where assets are financed by leasing agreements that give rights approximating to ownership the assets are treated as if they were purchased outright. The amount capitalised is the fair value of the asset concerned. The corresponding liability to the leasing company is included as a finance lease obligation. Depreciation on leased assets is charged to the profit and loss account over the shorter of the lease terms and their useful lives. Leasing payments are treated as consisting of capital and interest elements, interest being charged to the profit and loss account in an approximate proportion to the outstanding capital balance. All other leases are treated as operating leases and are charged to the profit and loss account on a straight line basis over the lease term.

Pension costs and other post-retirement benefits

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Equipment,

fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

35,201

47,696

14,124

97,021

Additions

-

-

3,731

3,731

Disposals

-

-

(4,060

)

(4,060

)

At 31 January 2026

35,201

47,696

13,795

96,692

DEPRECIATION

At 1 February 2025

28,653

42,540

13,026

84,219

Charge for year

1,697

3,281

948

5,926

Eliminated on disposal

-

-

(4,060

)

(4,060

)

At 31 January 2026

30,350

45,821

9,914

86,085

NET BOOK VALUE

At 31 January 2026

4,851

1,875

3,881

10,607

At 31 January 2025

6,548

5,156

1,098

12,802

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

16,984

4,079

Other debtors

2,372

10,708

19,356

14,787

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

7,253

20,124

Hire purchase contracts

1,249

3,586

Trade creditors

61,461

79,265

Taxation and social security

25,484

6,499

Other creditors

126,970

148,116

222,417

257,590

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

4,167

Hire purchase contracts

-

1,249

-

5,416

8.	FINANCIAL INSTRUMENTS

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, bank finance and loans from other third parties.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

Mr D B Church

Balance outstanding at start of year

49,236

161,866

Amounts repaid

(49,236

)

(112,630

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

49,236

Mr J Clarke

Balance outstanding at start of year

66,894

139,139

Amounts repaid

(19,371

)

(72,245

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

47,523

66,894

10.	AMOUNT OWED TO FORMER DIRECTOR

The amount outstanding to Mr D B Church at the beginning of the accounting period has been reclassified and is included in the amount owed to other creditors as shown in note 7 to these financial statements. Mr Church ceased to be a director of the company in the previous accounting period.