Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-04-01falserepair and maintenance of motor vehicles87truetruefalse 04382617 2024-04-01 2025-03-31 04382617 2023-04-01 2024-03-31 04382617 2025-03-31 04382617 2024-03-31 04382617 c:CompanySecretary1 2024-04-01 2025-03-31 04382617 c:Director1 2024-04-01 2025-03-31 04382617 c:Director2 2024-04-01 2025-03-31 04382617 c:RegisteredOffice 2024-04-01 2025-03-31 04382617 d:Buildings d:ShortLeaseholdAssets 2024-04-01 2025-03-31 04382617 d:Buildings d:ShortLeaseholdAssets 2025-03-31 04382617 d:Buildings d:ShortLeaseholdAssets 2024-03-31 04382617 d:PlantMachinery 2024-04-01 2025-03-31 04382617 d:PlantMachinery 2025-03-31 04382617 d:PlantMachinery 2024-03-31 04382617 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04382617 d:MotorVehicles 2024-04-01 2025-03-31 04382617 d:MotorVehicles 2025-03-31 04382617 d:MotorVehicles 2024-03-31 04382617 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04382617 d:OfficeEquipment 2024-04-01 2025-03-31 04382617 d:OfficeEquipment 2025-03-31 04382617 d:OfficeEquipment 2024-03-31 04382617 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04382617 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 04382617 d:CurrentFinancialInstruments 2025-03-31 04382617 d:CurrentFinancialInstruments 2024-03-31 04382617 d:Non-currentFinancialInstruments 2025-03-31 04382617 d:Non-currentFinancialInstruments 2024-03-31 04382617 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 04382617 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04382617 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 04382617 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 04382617 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 04382617 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 04382617 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 04382617 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 04382617 d:ShareCapital 2025-03-31 04382617 d:ShareCapital 2024-03-31 04382617 d:RetainedEarningsAccumulatedLosses 2025-03-31 04382617 d:RetainedEarningsAccumulatedLosses 2024-03-31 04382617 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-03-31 04382617 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-03-31 04382617 c:OrdinaryShareClass1 2024-04-01 2025-03-31 04382617 c:OrdinaryShareClass1 2025-03-31 04382617 c:OrdinaryShareClass1 2024-03-31 04382617 c:FRS102 2024-04-01 2025-03-31 04382617 c:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 04382617 c:FullAccounts 2024-04-01 2025-03-31 04382617 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04382617 2 2024-04-01 2025-03-31 04382617 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04382617










ALDIS MOTORS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
ALDIS MOTORS LIMITED
 
 
COMPANY INFORMATION


Directors
Mrs S F Durrant 
T R Durrant 




Company secretary
Mrs S F Durrant



Registered number
04382617



Registered office
Stonehill Way
Holt Road

Cromer

Norfolk

NR27 9JW




Accountants
MA Partners LLP
Chartered Accountants

12 Church Street

Cromer

Norfolk

NR27 9ER





 
ALDIS MOTORS LIMITED
 

CONTENTS



Page
Accountants' Report
 
1
Balance Sheet
 
2 - 3
Notes to the Financial Statements
 
4 - 11


 
ALDIS MOTORS LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF ALDIS MOTORS LIMITED
FOR THE YEAR ENDED 31 MARCH 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aldis Motors Limited for the year ended 31 March 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Aldis Motors Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Aldis Motors Limited and state those matters that we have agreed to state to the Board of Directors of Aldis Motors Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aldis Motors Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Aldis Motors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aldis Motors Limited. You consider that Aldis Motors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Aldis Motors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
12 Church Street
Cromer
Norfolk
NR27 9ER
10 July 2025
Page 1

 
ALDIS MOTORS LIMITED
REGISTERED NUMBER: 04382617

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
29,786
33,744

  
29,786
33,744

Current assets
  

Stocks
  
8,815
4,065

Debtors: amounts falling due within one year
 5 
13,767
20,452

Cash at bank and in hand
  
25,678
16,844

  
48,260
41,361

Creditors: amounts falling due within one year
 6 
(67,177)
(51,133)

Net current liabilities
  
 
 
(18,917)
 
 
(9,772)

Total assets less current liabilities
  
10,869
23,972

Creditors: amounts falling due after more than one year
 7 
(8,862)
(13,263)

  

Net assets
  
2,007
10,709


Capital and reserves
  

Called up share capital 
 10 
1,000
1,000

Profit and loss account
  
1,007
9,709

  
2,007
10,709


Page 2

 
ALDIS MOTORS LIMITED
REGISTERED NUMBER: 04382617
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 July 2025.




Mrs S F Durrant
T R Durrant
Director
Director

The notes on pages 4 to 11 form part of these financial statements.

Page 3

 
ALDIS MOTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Aldis Motors Limited is a private company, limited by shares, incorporated and domiciled in England and Wales. The Company's registered office is Stonehill Way, Holt Road, Cromer, Norfolk, NR27 0HG.
The Company's principal activities continue to be that of repair and maintenance of motor vehicles.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of Services
Revenue from a contract to provide motor vehicle repairs and maintenance services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
 - the amount of revenue can be measured reliably;
 - it is probable that the Company will receive the consideration due under the contract;
 - the stage of completion of the contract at the end of the reporting period can be measured reliably; and
 - the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
ALDIS MOTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 5

 
ALDIS MOTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Short-term leasehold property
-
10%
straight line
Plant and machinery
-
10%
reducing balance
Motor vehicles
-
25%
reducing balance
Office equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 6

 
ALDIS MOTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.14

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

 
2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 8 (2024 - 7).

Page 7

 
ALDIS MOTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Motor vehicles
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 April 2024
1,739
57,398
28,900
9,995
98,032


Additions
-
952
-
1,591
2,543



At 31 March 2025

1,739
58,350
28,900
11,586
100,575



Depreciation


At 1 April 2024
1,739
41,071
14,951
6,527
64,288


Charge for the year on owned assets
-
1,738
3,490
1,273
6,501



At 31 March 2025

1,739
42,809
18,441
7,800
70,789



Net book value



At 31 March 2025
-
15,541
10,459
3,786
29,786



At 31 March 2024
-
16,327
13,949
3,468
33,744


5.


Debtors

2025
2024
£
£


Trade debtors
3,926
7,135

Other debtors
3,839
10,356

Prepayments and accrued income
6,002
2,961

13,767
20,452


Page 8

 
ALDIS MOTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
4,291
4,291

Trade creditors
18,250
17,030

Corporation tax
18,529
11,830

Other taxation and social security
7,986
7,249

Other creditors
16,336
9,033

Accruals and deferred income
1,785
1,700

67,177
51,133



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
8,862
13,263

8,862
13,263


Page 9

 
ALDIS MOTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

8.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
4,291
4,291


4,291
4,291

Amounts falling due 1-2 years

Bank loans
4,291
4,291


4,291
4,291

Amounts falling due 2-5 years

Bank loans
4,571
8,972


4,571
8,972


13,153
17,554



9.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at fair value through profit or loss
25,678
16,844




Financial assets measured at fair value through profit or loss comprise of cash and cash equivalents.


10.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1,000 (2024 - 1,000) Ordinary shares of £1.00 each
1,000
1,000


Page 10

 
ALDIS MOTORS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

11.


Transactions with directors

At 31 March 2025, the directors owed £3,832 to the company and this balance is included within other debtors on the balance sheet and was repaid in full on 6 April 2025. The loan was interest free.

 
Page 11