REGISTERED NUMBER: 08465818 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CJM CARS (UK) LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

344

247

Current assets

Stocks

35,250

43,600

Debtors

5

101,088

33,832

Cash at bank

20,818

27,302

157,156

104,734

Creditors

Amounts falling due within one year

6

70,520

44,812

Net current assets

86,636

59,922

Total assets less current liabilities

86,980

60,169

Creditors

Amounts falling due after more than one year

7

(20,371

)

(25,927

)

Provisions for liabilities

8

(65

)

(52

)

Net assets

66,544

34,190

Capital and reserves

Called up share capital

9

50

50

Retained earnings

66,494

34,140

Shareholders' funds

66,544

34,190

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 November 2026 and were signed by:

Mr C Morris - Director

1.	Statutory information

CJM Car (UK) Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 08465818. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is 10 Hightown Road, Ringwood, Hampshire, BH24 1NW.

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 represents income generated from the sale of used cars, net of VAT where applicable.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 April 2025

-

755

613

1,368

Additions

317

-

-

317

Disposals

-

(499

)

-

(499

)

At 31 March 2026

317

256

613

1,186

Depreciation

At 1 April 2025

-

568

553

1,121

Charge for year

79

20

15

114

Eliminated on disposal

-

(393

)

-

(393

)

At 31 March 2026

79

195

568

842

Net book value

At 31 March 2026

238

61

45

344

At 31 March 2025

-

187

60

247

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

14,698

2,999

Amounts owed by associates

85,390

-

Other debtors

1,000

1,000

Directors' current accounts

-

29,833

101,088

33,832

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

5,556

5,556

Trade creditors

4,217

11,633

Tax

9,384

15,430

VAT

2,947

5,402

Other creditors

8,112

4,921

Net wages

80

-

Directors' current accounts

38,264

-

Accruals and deferred income

1,960

1,870

70,520

44,812

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans - 1-2 years

5,556

5,556

Bank loans - 2-5 years

14,815

16,667

Bank loans more 5 yr by instal

-

3,704

20,371

25,927

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,704

8.	Provisions for liabilities

2026

2025

£

£

Deferred tax

65

52

Deferred

tax

£

Balance at 1 April 2025

52

Provided during year

13

Balance at 31 March 2026

65

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

50

Ordinary

£1

50

50

10.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr C Morris

Balance outstanding at start of year

29,833

8,045

Amounts advanced

72,441

77,791

Amounts repaid

(102,274

)

(56,003

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

29,833

11.	Ultimate controlling party

The Company is under the control of the Director and their spouse, by virtue of their combined 100% holding of the issued voting share capital of the Company.