REGISTERED NUMBER: 03312242 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

CENTRAL BODYSHOP LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs S Jeszke

Mr D R Jeszke

SECRETARY:

Mrs S Jeszke

REGISTERED OFFICE:

Buckingham Street

Chorley

Lancashire

PR6 0HD

REGISTERED NUMBER:

03312242 (England and Wales)

ACCOUNTANTS:

BK Plus - Chorley

Chartered Certified Accountants

41 St Thomas's Road

Chorley

Lancashire

PR7 1JE

FIXED ASSETS

Tangible assets

4

85,762

67,033

CURRENT ASSETS

Stocks

26,861

32,473

Debtors

5

121,332

94,877

Cash at bank and in hand

1,590

26,143

149,783

153,493

CREDITORS

Amounts falling due within one year

6

179,309

132,400

NET CURRENT (LIABILITIES)/ASSETS

(29,526

)

21,093

TOTAL ASSETS LESS CURRENT LIABILITIES

56,236

88,126

CREDITORS

Amounts falling due after more than one year

7

(23,787

)

(16,523

)

PROVISIONS FOR LIABILITIES

(3,429

)

(9,197

)

NET ASSETS

29,020

62,406

CAPITAL AND RESERVES

Called up share capital

102

102

Retained earnings

28,918

62,304

SHAREHOLDERS' FUNDS

29,020

62,406

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25th November 2025 and were signed on its behalf by:

Mrs S Jeszke - Director

Mr D R Jeszke - Director

1.	STATUTORY INFORMATION

Central Bodyshop Limited 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.

Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable and represents amounts received for goods supplied and services rendered, stated net of discounts and of Value Added Tax.Revenue is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with 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.

Pension costs and other post-retirement benefits

The company makes payments to both the employee's private pension plans and a company operated defined benefit scheme. Contributions are charged to the profit and loss account in the period to which they relate.

Cash at bank and in hand

Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st April 2024

141,918

42,951

184,869

Additions

6,253

31,056

37,309

At 31st March 2025

148,171

74,007

222,178

DEPRECIATION

At 1st April 2024

93,190

24,646

117,836

Charge for year

10,769

7,811

18,580

At 31st March 2025

103,959

32,457

136,416

NET BOOK VALUE

At 31st March 2025

44,212

41,550

85,762

At 31st March 2024

48,728

18,305

67,033

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

103,571

75,405

Tax

1,786

-

Other debtors

1,828

355

Prepayments and accrued income

14,147

19,117

121,332

94,877

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts (see note 8)

23,649

10,098

Hire purchase contracts (see note 9)

6,819

1,914

Trade creditors

95,047

81,795

Tax

-

1,786

Social security and other taxes

26,784

28,892

Other creditors

21,717

876

Directors' current accounts

166

69

Accruals

5,127

6,970

179,309

132,400

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans (see note 8)

6,170

16,523

Hire purchase contracts (see note 9)

17,617

-

23,787

16,523

8.

LOANS

The bank loan is a "Bounce Back" loan.

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

31.3.25

31.3.24

£

£

Net obligations repayable:

Within one year

6,819

1,914

Between one and five years

17,617

-

24,436

1,914

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed its directors £166 (2024: £69). No interest has been charged to the company and while the loan is repayable on demand, the directors won't request repayment until the company has sufficient cash flow to do so.

11.	ULTIMATE CONTROLLING PARTY

The company was controlled by Mrs S Jeszke (company director) by virtue of her interest in 75% of the issued ordinary share capital.