| REGISTERED NUMBER: |
| Triangle of Chesterfield (CDJ) Ltd. |
| Financial Statements |
| for the year ended |
| 31 October 2025 |
| REGISTERED NUMBER: |
| Triangle of Chesterfield (CDJ) Ltd. |
| Financial Statements |
| for the year ended |
| 31 October 2025 |
| Triangle of Chesterfield (CDJ) Ltd. (Registered number: 06503338) |
| Contents of the Financial Statements |
| for the year ended 31 October 2025 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 | to | 5 |
| Triangle of Chesterfield (CDJ) Ltd. (Registered number: 06503338) |
| Balance Sheet |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The financial statements were approved by the director and authorised for issue on |
| Triangle of Chesterfield (CDJ) Ltd. (Registered number: 06503338) |
| Notes to the Financial Statements |
| for the year ended 31 October 2025 |
| 1. | STATUTORY INFORMATION |
| Triangle of Chesterfield (CDJ) Ltd. is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Going concern |
| The financial statements have been prepared on the going concern basis, on the basis that the directors consider the company will have sufficient cash flow and available resources to continue to operate for at least 12 months from the approved date of these financial statements. |
| The director has received assurances that the parent company, Triangle of Chesterfield Limited, is prepared to support Triangle of Chesterfield (CDJ) Limited financially and operationally for the foreseeable future, defined as being at least 12 months from the approved date of these financial statements. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Sales of goods are recognised when cars are delivered to customers or collected by customers. |
| Sales of services are recognised when the services have been performed. |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Tangible fixed assets are stated at historic cost less accumulated depreciation and any accumulated impairment losses. Historic cost includes all expenditure directly attributable to in getting the asset to its current location and condition necessary to be capable of operating as intended. |
| Triangle of Chesterfield (CDJ) Ltd. (Registered number: 06503338) |
| Notes to the Financial Statements - continued |
| for the year ended 31 October 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Cost comprises the purchase price of stock items. |
| Financial instruments |
| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from bank and other third parties, loan's to related parties and investments in ordinary shares. |
| Short term debtors and creditors are measured at the transaction price. Other financial instruments, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any |
| impairment. |
| Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. |
| Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. |
| 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. |
| Triangle of Chesterfield (CDJ) Ltd. (Registered number: 06503338) |
| Notes to the Financial Statements - continued |
| for the year ended 31 October 2025 |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Plant and | and |
| machinery | fittings | Totals |
| £ | £ | £ |
| COST |
| At 1 November 2024 |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31 October 2025 |
| DEPRECIATION |
| At 1 November 2024 |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31 October 2025 |
| NET BOOK VALUE |
| At 31 October 2025 |
| At 31 October 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| Triangle of Chesterfield (CDJ) Ltd. (Registered number: 06503338) |
| Notes to the Financial Statements - continued |
| for the year ended 31 October 2025 |
| 7. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Other loans |
| The loan relates to a vehicle stocking plan and is secured on the vehicles concerned. |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted and issued: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary share capital | 1 | 1 | 1 |
| 10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 11. | OTHER FINANCIAL COMMITMENTS |
| The company has entered into a cross guarantee and debenture dated 8 June 2016 to discharge all indebtedness of itself and its parent company, Triangle of Chesterfield Limited, to Barclays Bank PLC. |
| 12. | RELATED PARTY DISCLOSURES |
| In the year, the company paid rent of £47,292 to the directors' SIPP. |
| The company's immediate parent company is Triangle of Chesterfield Limited. Triangle of Chesterfield Limited prepares group accounts which include the accounts of Triangle of Chesterfield (CDJ) Limited. |
| The registered office of Triangle of Chesterfield Limited is 6 Duke Street, Whttington Moor, Chesterfield, Derbyshire,S41 9AD. |