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Company Registration No. 09116317 (England and Wales)
Vehicle Surgeon Limited Unaudited accounts for the year ended 31 March 2025
Vehicle Surgeon Limited Unaudited accounts Contents
Page
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Vehicle Surgeon Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
92,427 
39,580 
Current assets
Inventories
9,950 
42,300 
Debtors
43,153 
71,887 
Cash at bank and in hand
266,604 
114,331 
319,707 
228,518 
Creditors: amounts falling due within one year
(205,655)
(158,190)
Net current assets
114,052 
70,328 
Total assets less current liabilities
206,479 
109,908 
Provisions for liabilities
Deferred tax
(21,105)
(6,558)
Net assets
185,374 
103,350 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
185,274 
103,250 
Shareholders' funds
185,374 
103,350 
For the year ending 31 March 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2025 and were signed on its behalf by
K Powney Director Company Registration No. 09116317
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Vehicle Surgeon Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Vehicle Surgeon Limited is a private company, limited by shares, registered in England and Wales, registration number 09116317. The registered office is Grundisburgh Road, Hasketon, Nr Woodbridge, Suffolk, IP13 6HJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
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 includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Vehicle Surgeon Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
63,734 
59,848 
41,993 
317 
165,892 
Additions
13,353 
59,282 
- 
- 
72,635 
Disposals
- 
(6,139)
- 
- 
(6,139)
At 31 March 2025
77,087 
112,991 
41,993 
317 
232,388 
Depreciation
At 1 April 2024
33,413 
50,589 
41,993 
317 
126,312 
Charge for the year
11,616 
8,100 
- 
- 
19,716 
On disposals
- 
(6,067)
- 
- 
(6,067)
At 31 March 2025
45,029 
52,622 
41,993 
317 
139,961 
Net book value
At 31 March 2025
32,058 
60,369 
- 
- 
92,427 
At 31 March 2024
30,321 
9,259 
- 
- 
39,580 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,263 
53,222 
Accrued income and prepayments
10,890 
9,100 
Other debtors
4,000 
9,565 
43,153 
71,887 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
103,908 
29,537 
Taxes and social security
58,650 
80,292 
Other creditors
24,175 
30,439 
Loans from directors
18,922 
17,922 
205,655 
158,190 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the year the average number of employees was 12 (2024: 12).
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