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REGISTERED NUMBER: 08675349 (England and Wales)
























CAR MAINTENANCE GARAGES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






CAR MAINTENANCE GARAGES LIMITED (REGISTERED NUMBER: 08675349)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAR MAINTENANCE GARAGES LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTOR: L C Kennell





SECRETARY:





REGISTERED OFFICE: 33 Victoria Road
Poole
Dorset
BH12 3BA





REGISTERED NUMBER: 08675349 (England and Wales)





ACCOUNTANTS: Sau Kee Li CTA ATT
87 North Road
Parkstone
Poole
Dorset
BH14 0LT

CAR MAINTENANCE GARAGES LIMITED (REGISTERED NUMBER: 08675349)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 814 1,119

CURRENT ASSETS
Stocks 1,255 1,880

CREDITORS
Amounts falling due within one year 5 28,564 31,599
NET CURRENT LIABILITIES (27,309 ) (29,719 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(26,495

)

(28,600

)

CREDITORS
Amounts falling due after more than one
year

6

2,691

12,449
NET LIABILITIES (29,186 ) (41,049 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (29,286 ) (41,149 )
SHAREHOLDERS' FUNDS (29,186 ) (41,049 )

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 director acknowledges his 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 director and authorised for issue on 27 June 2025 and were signed by:




L C Kennell - Director


CAR MAINTENANCE GARAGES LIMITED (REGISTERED NUMBER: 08675349)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Car Maintenance 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.

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 - 25% on reducing balance
Motor vehicles - 25% 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.

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.

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 3 (2023 - 2 ) .

CAR MAINTENANCE GARAGES LIMITED (REGISTERED NUMBER: 08675349)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 15,000 3,280 18,280
DEPRECIATION
At 1 October 2023 14,082 3,079 17,161
Charge for year 250 55 305
At 30 September 2024 14,332 3,134 17,466
NET BOOK VALUE
At 30 September 2024 668 146 814
At 30 September 2023 918 201 1,119

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 14,094 15,603
Trade creditors 4,302 9,633
Taxation and social security 9,148 6,363
Other creditors 1,020 -
28,564 31,599

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 2,391 7,300
Other creditors 300 5,149
2,691 12,449

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,391 7,300
Loans - more than 1 year 300 5,149
2,691 12,449