COSMETIC REPAIR SOLUTIONS (DERBY) LTD

COSMETIC REPAIR SOLUTIONS (DERBY) LTD Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of COSMETIC REPAIR SOLUTIONS (DERBY) LTD for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of COSMETIC REPAIR SOLUTIONS (DERBY) LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of COSMETIC REPAIR SOLUTIONS (DERBY) LTD, as a body, in accordance with the terms of our engagement letter dated 21 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of COSMETIC REPAIR SOLUTIONS (DERBY) LTD and state those matters that we have agreed to state to the Board of Directors of COSMETIC REPAIR SOLUTIONS (DERBY) LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than COSMETIC REPAIR SOLUTIONS (DERBY) LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that COSMETIC REPAIR SOLUTIONS (DERBY) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of COSMETIC REPAIR SOLUTIONS (DERBY) LTD. You consider that COSMETIC REPAIR SOLUTIONS (DERBY) LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of COSMETIC REPAIR SOLUTIONS (DERBY) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Holdsworth Accountants Ltd Omega Court 376 Cemetery Road Sheffield S11 8FT 21 October 2026 2

COSMETIC REPAIR SOLUTIONS (DERBY) LTD
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of COSMETIC REPAIR SOLUTIONS (DERBY) LTD for the year ended 31 March 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of COSMETIC REPAIR SOLUTIONS (DERBY) LTD for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of COSMETIC REPAIR SOLUTIONS (DERBY) LTD, as a body, in accordance with the terms of our engagement letter dated 21 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of COSMETIC REPAIR SOLUTIONS (DERBY) LTD and state those matters that we have agreed to state to the Board of Directors of COSMETIC REPAIR SOLUTIONS (DERBY) LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than COSMETIC REPAIR SOLUTIONS (DERBY) LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that COSMETIC REPAIR SOLUTIONS (DERBY) LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of COSMETIC REPAIR SOLUTIONS (DERBY) LTD. You consider that COSMETIC REPAIR SOLUTIONS (DERBY) LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of COSMETIC REPAIR SOLUTIONS (DERBY) LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2026.

....................................................

Holdsworth Accountants Ltd
Omega Court
376 Cemetery Road
Sheffield
S11 8FT
21 October 2026

COSMETIC REPAIR SOLUTIONS (DERBY) LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £ (as restated)
Fixed assets
Intangible fixed assets	3	41,698	47,257
Tangible fixed assets	4	66,819	68,751
		108,517	116,008
Current assets
Debtors	5	193,989	165,437
Cash at bank and in hand		113,232	128,404
		307,221	293,841
Creditors: amount falling due within one year	6	(299,115)	(248,410)
Net current assets		8,106	45,431

Total assets less current liabilities		116,623	161,439
Provisions for liabilities	7	(13,230)	(15,103)
Net assets		103,393	146,336

Capital and reserves
Called up share capital	8	10	10
Profit and loss account		103,383	146,326
Shareholders' funds		103,393	146,336

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 21 October 2026 and were signed on its behalf by:

-------------------------------
Graham JENKINS
Director

COSMETIC REPAIR SOLUTIONS (DERBY) LTD
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

COSMETIC REPAIR SOLUTIONS (DERBY) LTD is a private company, limited by shares, registered in England and Wales, registration number 14790260, registration address OMEGA COURT, 376 CEMETERY ROAD, SHEFFIELD, S11 8FT.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 6 (2025 : 7).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	55,597	55,597
Additions	-	-
Disposals	-	-
At 31 March 2026	55,597	55,597
Amortisation
At 01 April 2025	8,340	8,340
Charge for year	5,559	5,559
On disposals	-	-
At 31 March 2026	13,899	13,899
Net book values
At 31 March 2026	41,698	41,698
At 31 March 2025	47,257	47,257

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	70,385	11,255	11,284	92,924
Additions	9,000	5,772	-	14,772
Disposals	-	-	-	-
At 31 March 2026	79,385	17,027	11,284	107,696
Depreciation
At 01 April 2025	19,255	2,379	2,539	24,173
Charge for year	12,024	2,928	1,752	16,704
On disposals	-	-	-	-
At 31 March 2026	31,279	5,307	4,291	40,877
Net book values
Closing balance as at 31 March 2026	48,106	11,720	6,993	66,819
Opening balance as at 01 April 2025	51,130	8,876	8,745	68,751

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	193,989		165,437
	193,989		165,437

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	208,448	67,246
Corporation Tax	7,167	40,114
PAYE & Social Security	7,069	4,581
Other Creditors	897	749
Intercompany Loan	45,753	13,111
Directors' Current Accounts	-	76,800
VAT	29,781	45,809
	299,115	248,410

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	13,230		15,103
	13,230		15,103

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
10 Class A shares of £1.00 each	10		10
	10		10


Registered Number: 14790260
England and Wales
Unaudited Financial Statements
for the year ended 31 March 2026
for
COSMETIC REPAIR SOLUTIONS (DERBY) LTD