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REGISTERED NUMBER: 01207814 (England and Wales)











Financial Statements

for the Year Ended 30 April 2025

for

JOHN CHILDS (GARAGES) LIMITED

JOHN CHILDS (GARAGES) LIMITED (REGISTERED NUMBER: 01207814)






Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


JOHN CHILDS (GARAGES) LIMITED

Company Information
FOR THE YEAR ENDED 30 APRIL 2025







DIRECTORS: L J Childs
Mrs B Childs





SECRETARY: Mrs B Childs





REGISTERED OFFICE: Anchor Garage
Brabourne
Ashford
Kent
TN25 6QQ





REGISTERED NUMBER: 01207814 (England and Wales)





ACCOUNTANTS: Kemp Carr Brown & Co.
Appletree Office
Frith Road
Aldington
Ashford
Kent
TN25 7HJ

JOHN CHILDS (GARAGES) LIMITED (REGISTERED NUMBER: 01207814)

Balance Sheet
30 APRIL 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 171,185 173,728
171,186 173,729

CURRENT ASSETS
Stocks 6 1,000 1,000
Debtors 7 10,748 11,786
Cash at bank and in hand 422,420 354,059
434,168 366,845
CREDITORS
Amounts falling due within one year 8 104,887 67,678
NET CURRENT ASSETS 329,281 299,167
TOTAL ASSETS LESS CURRENT
LIABILITIES

500,467

472,896

PROVISIONS FOR LIABILITIES (647 ) (647 )

ACCRUALS AND DEFERRED INCOME (127,000 ) (127,000 )
NET ASSETS 372,820 345,249

JOHN CHILDS (GARAGES) LIMITED (REGISTERED NUMBER: 01207814)

Balance Sheet - continued
30 APRIL 2025

30.4.25 30.4.24
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 9 177,283 177,283
Retained earnings 9 195,437 167,866
SHAREHOLDERS' FUNDS 372,820 345,249

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 11 June 2025 and were signed on its behalf by:





L J Childs - Director


JOHN CHILDS (GARAGES) LIMITED (REGISTERED NUMBER: 01207814)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2025

1. STATUTORY INFORMATION

John Childs (Garages) 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.

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 0, is being amortised evenly over its estimated useful life of nil 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.
Freehold property - 2% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on reducing balance

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 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.


JOHN CHILDS (GARAGES) LIMITED (REGISTERED NUMBER: 01207814)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2025

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 15,065
AMORTISATION
At 1 May 2024
and 30 April 2025 15,064
NET BOOK VALUE
At 30 April 2025 1
At 30 April 2024 1

JOHN CHILDS (GARAGES) LIMITED (REGISTERED NUMBER: 01207814)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 May 2024
and 30 April 2025 225,000 49,258 5,788 14,152 294,198
DEPRECIATION
At 1 May 2024 54,000 48,535 3,784 14,151 120,470
Charge for year 2,000 143 400 - 2,543
At 30 April 2025 56,000 48,678 4,184 14,151 123,013
NET BOOK VALUE
At 30 April 2025 169,000 580 1,604 1 171,185
At 30 April 2024 171,000 723 2,004 1 173,728

6. STOCKS
30.4.25 30.4.24
£    £   
Stocks 1,000 1,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 2,635 3,582
VAT - 380
Prepayments 8,113 7,824
10,748 11,786

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade creditors 77,883 41,881
Tax 7,071 8,375
Directors Current Account 12,680 13,522
VAT 3,353 -
Accrued expenses 3,900 3,900
104,887 67,678

JOHN CHILDS (GARAGES) LIMITED (REGISTERED NUMBER: 01207814)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2025

9. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 May 2024 167,866 177,283 345,149
Profit for the year 27,571 - 27,571
At 30 April 2025 195,437 177,283 372,720