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REGISTERED NUMBER: 04064328 (England and Wales)















A & D 4x4 Limited

Unaudited Financial Statements for the Year Ended 30 September 2024






A & D 4x4 Limited (Registered number: 04064328)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A & D 4x4 Limited

Company Information
for the year ended 30 September 2024







DIRECTORS: A Goodall
D Crook
J O Goodall
S Goodall





SECRETARIES: A Goodall
D M Simpson





REGISTERED OFFICE: 1 New Street
Wells
Somerset
BA5 2LA





REGISTERED NUMBER: 04064328 (England and Wales)





ACCOUNTANTS: Webb & Co Ltd
Accountants and Business Advisers
One New Street
Wells
Somerset
BA5 2LA

A & D 4x4 Limited (Registered number: 04064328)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 663,164 424,210

CURRENT ASSETS
Stocks 21,808 132,513
Debtors 5 28,294 59,845
Cash at bank and in hand 378,458 424,242
428,560 616,600
CREDITORS
Amounts falling due within one year 6 338,237 330,894
NET CURRENT ASSETS 90,323 285,706
TOTAL ASSETS LESS CURRENT
LIABILITIES

753,487

709,916

CREDITORS
Amounts falling due after more than one
year

7

(71,906

)

(116,589

)

PROVISIONS FOR LIABILITIES (153,987 ) (100,094 )
NET ASSETS 527,594 493,233

CAPITAL AND RESERVES
Called up share capital 9 1 1
Capital redemption reserve 1 1
Retained earnings 527,592 493,231
527,594 493,233

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.

A & D 4x4 Limited (Registered number: 04064328)

Balance Sheet - continued
30 September 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 24 June 2025 and were signed on its behalf by:





A Goodall - Director


A & D 4x4 Limited (Registered number: 04064328)

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

1. STATUTORY INFORMATION

A & D 4x4 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. 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
In accordance with FRS 102, turnover is recognised when the significant risks and rewards of ownership have transferred to the customer, and the amount of turnover can be reliably measured. Turnover comprises the total of the sale value of goods and services provided by the company during the period, and is analysed as follows:

Vehicle Sales: Turnover from the sale of vehicles is recognised upon delivery, when the risks and rewards of ownership have passed to the customer, and the sale price is agreed and collectible. This includes new and used vehicles sold during the period.

Vehicle Services: Turnover from vehicle services, including maintenance and servicing activities, is recognised when the service is completed and invoiced. The turnover is based on the amount charged to the customer for the service provided.

Vehicle Repairs: Turnover from vehicle repairs is recognised when the repair is completed and invoiced. This includes all repair work done on vehicles during the period.

Vehicle Hire: Turnover from vehicle hire is recognised on a time-apportioned basis over the rental period. The hire turnover is based on the fees charged for the use of the vehicles during the period of hire.

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 - Land 0%
Short leasehold - 10% on cost
Plant and machinery - 10% on cost
Motor vehicles - 20% on cost

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 is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


A & D 4x4 Limited (Registered number: 04064328)

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

2. ACCOUNTING POLICIES - continued
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.

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.

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.

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 9 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Freehold Short Plant and Motor
property leasehold machinery vehicles Totals
£    £    £    £    £   
COST
At 1 October 2023 8,395 19,776 151,134 1,337,241 1,516,546
Additions - - 7,080 491,349 498,429
At 30 September 2024 8,395 19,776 158,214 1,828,590 2,014,975
DEPRECIATION
At 1 October 2023 - 12,961 93,130 986,245 1,092,336
Charge for year - 1,978 11,396 246,101 259,475
At 30 September 2024 - 14,939 104,526 1,232,346 1,351,811
NET BOOK VALUE
At 30 September 2024 8,395 4,837 53,688 596,244 663,164
At 30 September 2023 8,395 6,815 58,004 350,996 424,210

A & D 4x4 Limited (Registered number: 04064328)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,056 50,288
Amounts owed by group undertakings 130 1,716
Other debtors 4,108 7,841
28,294 59,845

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 37,800 37,800
Hire purchase contracts 6,883 11,102
Trade creditors 118,140 113,587
Amounts owed to group undertakings 4,448 -
Taxation and social security 70,404 107,240
Other creditors 100,562 61,165
338,237 330,894

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 53,550 91,350
Hire purchase contracts 18,356 25,239
71,906 116,589

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 25,239 36,341

A & D 4x4 Limited (Registered number: 04064328)

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

9. CALLED UP SHARE CAPITAL

Allotted, allotted and fully paid :
Number: Class: Nominal 2024 2023
Value £ p £ p
97 Ordinary £0.01 0.97 -
1 Ordinary A £0.01 0.01 -
1 Ordinary B £0.01 0.01 -
1 Ordinary C £0.01 0.01 -
1 Ordinary £1.00 - 1.00
1.00 1.00




On 6 December 2023, 1 Ordinary share of £1.00 each were reclassified as 97 Ordinary shares of £0.01 each, 1 Ordinary A share of £0.01, 1 Ordinary B share of £0.01 and 1 Ordinary C share of £0.01.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
A Goodall
Balance outstanding at start of year - 166,205
Amounts repaid - (166,205 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -