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Registered number: 06568610
G.A. Autos Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Brisan Accountancy Ltd
Canada House, First Floor, 20/20 Business Park
Maidstone
Kent
ME16 0LS
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 06568610
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,387 14,034
32,387 14,034
CURRENT ASSETS
Debtors 5 1,151 8,479
Cash at bank and in hand 437 1,176
1,588 9,655
Creditors: Amounts Falling Due Within One Year 6 (8,116 ) (12,448 )
NET CURRENT ASSETS (LIABILITIES) (6,528 ) (2,793 )
TOTAL ASSETS LESS CURRENT LIABILITIES 25,859 11,241
Creditors: Amounts Falling Due After More Than One Year 7 (2,383 ) (8,509 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (6,154 ) (2,683 )
NET ASSETS 17,322 49
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 17,320 47
SHAREHOLDERS' FUNDS 17,322 49
Page 1
Page 2
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Greg James
Director
4 July 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 May 2023 2 50 52
Profit for the year and total comprehensive income - 17,297 17,297
Dividends paid - (17,300) (17,300)
As at 30 April 2024 and 1 May 2024 2 47 49
Profit for the year and total comprehensive income - 28,473 28,473
Dividends paid - (11,200) (11,200)
As at 30 April 2025 2 17,320 17,322
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Page 4
Notes to the Financial Statements
1. General Information
G.A. Autos Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06568610 . The registered office is 50 Biddenden Way Istead Rise, Gravesend, Kent, DA13 9DF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33.33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2024 26,344 17,532 2,099 45,975
Additions 4,203 21,102 - 25,305
Disposals - (17,532 ) - (17,532 )
As at 30 April 2025 30,547 21,102 2,099 53,748
Depreciation
As at 1 May 2024 15,733 14,410 1,798 31,941
Provided during the period 3,090 1,026 301 4,417
Disposals - (14,997 ) - (14,997 )
As at 30 April 2025 18,823 439 2,099 21,361
Net Book Value
As at 30 April 2025 11,724 20,663 - 32,387
As at 1 May 2024 10,611 3,122 301 14,034
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles - 3,120
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 882 1,014
Prepayments and accrued income 269 317
Director's loan account - 5,344
1,151 6,675
Due after more than one year
Corporation tax recoverable assets - 1,804
1,151 8,479
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 1,925
Bank loans and overdrafts 2,599 2,602
Corporation tax 3,237 4,815
Other taxes and social security 95 40
VAT 2,127 3,066
Director's loan account 58 -
8,116 12,448
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 3,526
Bank loans 2,383 4,983
2,383 8,509
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 2,421
Later than one year and not later than five years - 3,834
- 6,255
Less: Finance charges allocated to future periods - 804
- 5,451
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 6,154 2,683
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans due to directors:
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Greg James (5,344 ) 104,583 109,985 - 58
The above loan is unsecured, interest free and repayable on demand.
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12. Ultimate Controlling Party
The company's ultimate controlling party is Mr G James by virtue of his ownership of 100% of the issued share capital in the company.
Page 7