2025-04-01 2026-03-31 10301112 C.A.R. & J.M. STUBBS LTD false 10301112 2025-04-01 2026-03-31 10301112 uk-bus:Director1 2025-04-01 2026-03-31 10301112 uk-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10301112 uk-bus:SmallEntities 2025-04-01 2026-03-31 10301112 uk-bus:FullAccounts 2025-04-01 2026-03-31 10301112 uk-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10301112 2025-04-01 10301112 2026-03-31 10301112 2025-03-31 xbrli:pure iso4217:GBP 10301112 2024-04-01 2025-03-31
Company Registration Number : 10301112 (England and Wales)
10301112
This company is a private limited company
This company sells stuff to other companies
The company was trading for the entire period
Full Accounts
2026-03-31
false
C.A.R. & J.M. STUBBS LTD
The accounts were prepared in accordance with FRS102A
The accounts have been audited
2025-04-01
C.A.R. & J.M. STUBBS LTD
Unaudited filleted financial statements
For the year ended 31 March 2026
C.A.R. & J.M. STUBBS LTD
Contents
For the year ended 31 March 2026
CONTENTS PAGE
Company Information 3
Statement of Financial Position 4
Notes to the Financial Statements 5 - 6


C.A.R. & J.M. STUBBS LTD
Company Information
For the year ended 31 March 2026
Company registration number 10301112 (England and Wales)
Directors Jean Stubbs
Matthew Stubbs
Registered office address Manor Farm
Scupholme
Louth
Lincolnshire
LN11 7EJ
C.A.R. & J.M. STUBBS LTD
Statement of Financial Position
For the year ended 31 March 2026
2026 2025
Notes £ £
Fixed assets
Property, plant and equipment 2,886,570 2,892,357
5 2,886,570 2,892,357
Current assets
Inventories 44,078 53,536
Debtors 56,481 62,489
Cash and cash equivalents 37,779 23,433
138,338 139,458
Current liabilities
Creditors: Amounts falling due within one year (374,753) (396,353)
(374,753) (396,353)
Net current (liabilities)/assets (236,415) (256,895)
Total assets less current liabilities 2,650,155 2,635,462
Non-current liabilities
Creditors: Amounts falling due after more than one year (622,692) (623,351)
Provisions for liabilities (1,378) -
Net assets/(liabilities) 2,026,085 2,012,110
Capital and reserves
Called up share capital 2,000,100 2,000,100
Retained earnings 25,985 12,010
Shareholder's funds 2,026,085 2,012,110
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The directors have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small entities regime. All the members of the company have consented to the drawing up of the abridged balance sheet.
  • 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. 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 responsibility 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the Board on 24 August 2026
.............................
Matthew Stubbs (Director)
Company registration number: 10301112
/* == Copy of Frs105 Balance Sheet for XML COntent ============================================================ */
Balance sheet at 2026-03-31 31 March 2026
2026 2025
£ £
Fixed Assets 2,886,570 2,892,357
Current Assets 134,547 135,692
Prepayments and accrued income 3,791 3,766
Creditors: amounts falling due within one year (374,753) (396,353)
Net current assets/(liabilities) (236,415) (256,895)
Total assets less current liabilities 2,650,155 2,635,462
CREDITORS: Amounts falling due more than one year (622,692) (623,351)
Provisions for liabilities (1,378) 0
Net Assets/(liabilities) 2,026,085 2,012,110
Capital and Reserves 2,026,085 2,012,110
For the year ending 31/03/2026 the company was entitled to exemption 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. For the year ending 31-03-2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit for the year in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 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 small companies provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of directors on 24 August 2026 2026-08-24 and signed on behalf of the board,
.............................
Matthew Stubbs
Director
Company registration number: 10301112
C.A.R. & J.M. STUBBS LTD
Notes to the Financial Statements
For the year ended 31 March 2026
(1) General Information
The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is Manor Farm, Scupholme, Louth, Lincolnshire, LN11 7EJ.

(2) Statement of compliance
These individual financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A and Companies Act 2006, as applicable to companies subject to the small companies' regime.

(3) Significant Accounting Policies
Basis of Preparation
The financial statements have been prepared on the historical cost basis and in accordance with the Companies Act 2006. The presentation and functional currency of the company is pounds sterling. The financial statements are presented in pound units (£) unless stated otherwise.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met as described below.
Sale of goods
Sales of goods are recognised when the company has delivered the goods to the customer, no other significant obligation remains unfulfilled that may affect the customer's acceptance of the products and risks and rewards of ownership have transferred to them.
Property, plant and equipment
Property, plant and equipment is stated at cost less accumulated depreciation and impairment losses. Part of an item of property, plant and equipment having different useful lives are accounted for as separate items.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation is provided to write off the cost less estimated residual value, of each asset over its expected useful life as follows:

Asset class and depreciation rate
Land and Buildings
Plant and Machinery15% reducing balance
Short Leasehold Properties
Investment Properties
Long Leasehold Properties
Commercial Vehicles25% reducing balance
Fixtures and Fittings
Equipment
Motor Cars25% reducing balance
Inventories
Inventories are measured at the lower of cost and net realisable value. Costs of inventories are determined on a first-in-first-out basis. Net realisable value represents the estimated selling price for inventories less all estimated costs necessary to make the sale.
Taxation
Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.
Deferred Tax
A deferred tax asset or liability is recognised for tax recoverable or payable in future periods in respect of transactions and events recognised in the financial statements of current and previous periods.

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. Timing differences result from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date apart from certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised 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 liabilities and assets 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.
Employee benefits
Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

(4) Employees
During the year, the average number of employees including director was 1 (2025 : 1).

(5) Fixed assets
Tangible

£
Cost
As at 01 April 20252,985,026
Disposals(1,350)
As at 31 March 20262,983,676
Depreciation/Amortisation
As at 01 April 202592,670
For the year5,384
Write off on disposals(947)
As at 31 March 202697,107
Net book value
As at 31 March 20262,886,569
As at 31 March 20252,892,356