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Registered Number: 04677867
England and Wales

 

 

 

WESTON MOTOR SERVICE LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
Director Justin Reeves
Registered Number 04677867
Registered Office Unit 6 Dewsbury Road
Fenton
Stoke-on-Trent
ST4 2TE
Accountants AP Accountancy Ltd
34 Birch Valley Road,
Kidsgrove
Stoke-on-Trent
ST7 4GN
Secretary David Haynes
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 March 2025
Principal activities
The companys principal activity during the year continued to be the servicing, repair and MOT testing of motor vehicles
Director
The director who served the company throughout the year was as follows:
Justin Reeves
Statement of director's responsibilities
The director is responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Justin Reeves
Director

Date approved: 26 June 2025
2
 
 
Notes
 
31/03/2025
£
  31/03/2024
£
Fixed assets      
Tangible fixed assets 3 4,603    3,473 
4,603    3,473 
Current assets      
Stocks 4 782    550 
Debtors 5 3,452    2,438 
Cash at bank and in hand 15,603    14,588 
19,837    17,576 
Creditors: amount falling due within one year 6 (12,262)   (14,407)
Net current assets 7,575    3,169 
 
Total assets less current liabilities 12,178    6,642 
Provisions for liabilities 7 (875)   (660)
Net assets 11,303    5,982 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 11,301    5,980 
Shareholders' funds 11,303    5,982 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 26 June 2025 and were signed by:


-------------------------------
Justin Reeves
Director
3
General Information
Weston Motor Service Limited is a private company, limited by shares, registered in England and Wales, registration number 04677867, registration address Unit 6 Dewsbury Road, Fenton, Stoke-on-Trent, ST4 2TE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 20% to 33%
Stocks
Stocks 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 costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 2 (2024 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 April 2024 16,437    16,437 
Additions 3,101    3,101 
Disposals  
At 31 March 2025 19,538    19,538 
Depreciation
At 01 April 2024 12,964    12,964 
Charge for year 1,971    1,971 
On disposals  
At 31 March 2025 14,935    14,935 
Net book values
Closing balance as at 31 March 2025 4,603    4,603 
Opening balance as at 01 April 2024 3,473    3,473 


4.

Stocks

31/03/2025
£
  31/03/2024
£
Stocks 782    550 
782    550 

5.

Debtors: amounts falling due within one year

31/03/2025
£
  31/03/2024
£
Trade Debtors 1,111    46 
Prepayments & Accrued Income 2,341    2,392 
3,452    2,438 

6.

Creditors: amount falling due within one year

31/03/2025
£
  31/03/2024
£
Trade Creditors 2,263    2,503 
Bank Loans & Overdrafts   1,694 
Corporation Tax 3,145    4,101 
PAYE & Social Security 389   
Accrued Expenses 800    750 
Other Creditors 1   
Directors' Current Accounts 4,240    4,002 
VAT 1,424    1,357 
12,262    14,407 

7.

Provisions for liabilities

31/03/2025
£
  31/03/2024
£
Deferred Tax 875    660 
875    660 

4