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REGISTERED NUMBER: 00890321 (England and Wales)















CENTRAL GARAGE (MARTLEY) LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2024






CENTRAL GARAGE (MARTLEY) LIMITED (REGISTERED NUMBER: 00890321)






Contents of the Financial Statements
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


CENTRAL GARAGE (MARTLEY) LIMITED

Company Information
for the year ended 30 September 2024







Directors: C S Bradley
N W Bradley





Registered office: Central Garage
Martley
Worcester
Worcestershire
WR6 6PA





Registered number: 00890321 (England and Wales)





Accountants: Cooper Parry Advisory Limited
CUBO Birmingham
4th Floor
Two Chamberlain Square
Birmingham
West Midlands
B3 3AX

CENTRAL GARAGE (MARTLEY) LIMITED (REGISTERED NUMBER: 00890321)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 683 1,252

Current assets
Stocks 5 12,000 11,500
Debtors 6 194,688 208,948
Cash at bank and in hand 40,899 35,520
247,587 255,968
Creditors
Amounts falling due within one year 7 126,688 103,543
Net current assets 120,899 152,425
Total assets less current liabilities 121,582 153,677

Creditors
Amounts falling due after more than one year 8 (8,173 ) (18,389 )

Provisions for liabilities (171 ) (313 )
Net assets 113,238 134,975

Capital and reserves
Called up share capital 9 100 100
Retained earnings 113,138 134,875
Shareholders' funds 113,238 134,975

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2025 and were signed on its behalf by:



N W Bradley - Director


CENTRAL GARAGE (MARTLEY) LIMITED (REGISTERED NUMBER: 00890321)

Notes to the Financial Statements
for the year ended 30 September 2024

1. Statutory information

Central Garage (Martley) 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.

The financial statements are prepared in Sterling (£), which is the functional currency of the company. The financial statements are for the year ended 30 September 2024 (2023: year ended 30 September 2023).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 cost
Fixtures and fittings - 20% on cost

Stocks
Stocks 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 Statement of Income and Retained Earnings, 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 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.

3. Employees and directors

The average number of employees during the year was 4 (2023 - 4 ) .

CENTRAL GARAGE (MARTLEY) LIMITED (REGISTERED NUMBER: 00890321)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

4. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 October 2023
and 30 September 2024 49,201 74,224 123,425
Depreciation
At 1 October 2023 47,999 74,174 122,173
Charge for year 519 50 569
At 30 September 2024 48,518 74,224 122,742
Net book value
At 30 September 2024 683 - 683
At 30 September 2023 1,202 50 1,252

5. Stocks
2024 2023
£    £   
Stocks 12,000 11,500

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 8,096 3,649
Amounts owed by group undertakings 183,942 202,649
Prepayments 2,650 2,650
194,688 208,948

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 9,566 9,566
Trade creditors 32,738 26,773
Amounts owed to group undertakings 64,758 47,972
Tax 12,414 7,525
Social security and other taxes 3,777 8,848
Pension account 768 192
Accruals and deferred income 2,667 2,667
126,688 103,543

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans - 1-2 years 8,173 9,808
Bank loans - 2-5 years - 8,581
8,173 18,389

CENTRAL GARAGE (MARTLEY) LIMITED (REGISTERED NUMBER: 00890321)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

10. Ultimate parent company

The controlling party is Carolliam Limited.