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REGISTERED NUMBER: 05911225 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Epperstone By-Pass Garage Limited

Epperstone By-Pass Garage Limited (Registered number: 05911225)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Epperstone By-Pass Garage Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: Mrs J M Tuxford
Miss C A Tuxford





REGISTERED OFFICE: Epperstone By-Pass
Lowdham
Nottingham
Nottinghamshire
NG14 7BZ





REGISTERED NUMBER: 05911225 (England and Wales)





ACCOUNTANTS: Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD

Epperstone By-Pass Garage Limited (Registered number: 05911225)

Balance Sheet
30 November 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 5 1,000 1,500
Tangible assets 6 13,444 17,550
Investments 7 37,439 27,193
51,883 46,243

CURRENT ASSETS
Stocks 8,786 9,189
Debtors 8 91,105 94,450
Cash at bank 279,890 285,880
379,781 389,519
CREDITORS
Amounts falling due within one year 9 (252,675 ) (285,222 )
NET CURRENT ASSETS 127,106 104,297
TOTAL ASSETS LESS CURRENT
LIABILITIES

178,989

150,540

CREDITORS
Amounts falling due after more than one
year

10

-

(8,098

)

PROVISIONS FOR LIABILITIES (444 ) -
NET ASSETS 178,545 142,442

CAPITAL AND RESERVES
Called up share capital 11 100 100
Fair value reserve 12 (2,779 ) -
Retained earnings 181,224 142,342
SHAREHOLDERS' FUNDS 178,545 142,442

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Epperstone By-Pass Garage Limited (Registered number: 05911225)

Balance Sheet - continued
30 November 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 April 2025 and were signed on its behalf by:




Miss C A Tuxford - Director



Mrs J M Tuxford - Director


Epperstone By-Pass Garage Limited (Registered number: 05911225)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Epperstone By-Pass Garage 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 presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

Epperstone By-Pass Garage Limited (Registered number: 05911225)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

3. ACCOUNTING POLICIES - continued

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

5. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 10,000
AMORTISATION
At 1 December 2023 8,500
Amortisation for year 500
At 30 November 2024 9,000
NET BOOK VALUE
At 30 November 2024 1,000
At 30 November 2023 1,500

6. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023
and 30 November 2024 24,590 31,334 13,534 16,824 86,282
DEPRECIATION
At 1 December 2023 16,260 28,174 8,345 15,953 68,732
Charge for year 1,666 632 1,296 512 4,106
At 30 November 2024 17,926 28,806 9,641 16,465 72,838
NET BOOK VALUE
At 30 November 2024 6,664 2,528 3,893 359 13,444
At 30 November 2023 8,330 3,160 5,189 871 17,550

Epperstone By-Pass Garage Limited (Registered number: 05911225)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

7. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 December 2023 27,193
Additions 16,080
Disposals (8,169 )
Revaluations 2,335
At 30 November 2024 37,439
NET BOOK VALUE
At 30 November 2024 37,439
At 30 November 2023 27,193

Cost or valuation at 30 November 2024 is represented by:

Other
investments
£   
Valuation in 2024 2,335
Cost 35,104
37,439

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,441 4,162
Other debtors 85,664 90,288
91,105 94,450

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,108 5,236
Hire purchase contracts - 1,133
Trade creditors 6,184 21,191
Taxation and social security 21,044 24,042
Other creditors 217,339 233,620
252,675 285,222

10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 8,098

Epperstone By-Pass Garage Limited (Registered number: 05911225)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

11. CALLED UP SHARE CAPITAL

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

12. RESERVES
Fair
value
reserve
£   
Revaluation transfer (2,779 )

At 30 November 2024 (2,779 )

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Epperstone By-Pass Garage Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Epperstone By-Pass Garage Limited for the year ended 30 November 2024 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Epperstone By-Pass Garage Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Epperstone By-Pass Garage Limited and state those matters that we have agreed to state to the Board of Directors of Epperstone By-Pass Garage Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Epperstone By-Pass Garage Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Epperstone By-Pass Garage Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Epperstone By-Pass Garage Limited. You consider that Epperstone By-Pass Garage Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Epperstone By-Pass Garage Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Tomkinson Teal (Lichfield) LLP
Hanover Court
5 Queen Street
Lichfield
Staffordshire
WS13 6QD


29 April 2025