Cheshire Classic Benz Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05712890

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,220		2,450

			2,220		2,450
CURRENT ASSETS
Stocks		27,312		71,569
Debtors	5	3,842		10,866
Cash at bank and in hand		41,070		30,734

		72,224		113,169
Creditors: Amounts Falling Due Within One Year	6	(46,971 )		(130,411 )

NET CURRENT ASSETS (LIABILITIES)			25,253		(17,242 )

TOTAL ASSETS LESS CURRENT LIABILITIES			27,473		(14,792 )

Creditors: Amounts Falling Due After More Than One Year	7		(50,000 )		-

NET LIABILITIES			(22,527 )		(14,792 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(22,529 )		(14,794 )

SHAREHOLDERS' FUNDS			(22,527)		(14,792)

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Cheshire Classic Benz Limited

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 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 responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Ann Barrett

Director

18th November 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cheshire Classic Benz Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05712890 . The registered office is 6 Queen Street, Bollington, Macclesfield, Cheshire, SK10 5PS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The going concern of the company is based upon the continuing support of the directors; Mrs A Lewis and Mr P Lewis. It is not expected that the directors' loan shown under creditors will be repaid in full in the foreseeable future. The directors have not identified any material uncertainties relating to events or conditions that may cast significant doubt about the company's ability to continue sas a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a vehicle by vehicle basis, by recording expenses and related costs as repairs and servicing arises.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

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Cheshire Classic Benz Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 29 February 2024	13,284
Additions	1,076

As at 28 February 2025	14,360

Depreciation
As at 29 February 2024	10,834
Provided during the period	1,306

As at 28 February 2025	12,140

Net Book Value
As at 28 February 2025	2,220

As at 29 February 2024	2,450

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,817	8,673
Prepayments and accrued income	2,025	2,193

	3,842	10,866

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	30	30
VAT	2,697	2,520
Other creditors	224	1,033
Accruals and deferred income	915	875
Directors' loan accounts	42,491	125,241
Payments on account	614	712

	46,971	130,411

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Directors loan account	50,000	-

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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