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REGISTERED NUMBER: 06567797 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

P. Breading Motor Services Limited

P. Breading Motor Services Limited (Registered number: 06567797)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P. Breading Motor Services Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr J Breading
Ms M Barker





REGISTERED OFFICE: Broom House
39/43 London Road
Hadleigh
Benfleet
Essex
SS7 2QL





REGISTERED NUMBER: 06567797 (England and Wales)





ACCOUNTANTS: BPSL
Brooms Professional Services Limited
Chartered Certified Accountants
Broom House
39/43 London Road
Hadleigh, Benfleet
Essex
SS7 2QL

P. Breading Motor Services Limited (Registered number: 06567797)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 341,216 314,077

CURRENT ASSETS
Stocks 39,073 21,529
Debtors 5 33,639 15,617
Cash at bank 132,906 142,507
205,618 179,653
CREDITORS
Amounts falling due within one year 6 221,835 215,716
NET CURRENT LIABILITIES (16,217 ) (36,063 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

324,999

278,014

CREDITORS
Amounts falling due after more than one
year

7

117,177

121,587
NET ASSETS 207,822 156,427

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 207,622 156,227
207,822 156,427

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

P. Breading Motor Services Limited (Registered number: 06567797)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:





Mr J Breading - Director


P. Breading Motor Services Limited (Registered number: 06567797)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

P. Breading Motor Services 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 etc - 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 12 (2024 - 10 ) .

P. Breading Motor Services Limited (Registered number: 06567797)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2024 262,726 12,645 12,863
Additions - 28,381 5,539
Disposals - - -
At 31 March 2025 262,726 41,026 18,402
DEPRECIATION
At 1 April 2024 - 12,079 7,967
Charge for year - 7,236 2,609
Eliminated on disposal - - -
At 31 March 2025 - 19,315 10,576
NET BOOK VALUE
At 31 March 2025 262,726 21,711 7,826
At 31 March 2024 262,726 566 4,896

Motor
vehicles Equipment Totals
£    £    £   
COST
At 1 April 2024 74,442 5,238 367,914
Additions 39,183 2,160 75,263
Disposals (39,042 ) - (39,042 )
At 31 March 2025 74,583 7,398 404,135
DEPRECIATION
At 1 April 2024 30,573 3,218 53,837
Charge for year 15,730 1,045 26,620
Eliminated on disposal (17,538 ) - (17,538 )
At 31 March 2025 28,765 4,263 62,919
NET BOOK VALUE
At 31 March 2025 45,818 3,135 341,216
At 31 March 2024 43,869 2,020 314,077

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 6,691 5,868
Prepayments and accrued income 26,948 9,749
33,639 15,617

P. Breading Motor Services Limited (Registered number: 06567797)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 10,357 8,311
Trade creditors 30,917 35,527
Warranty provision 7,000 7,000
Tax 31,993 35,386
Social security and other taxes 6,743 5,295
Pension - 245
VAT 26,827 21,170
Other creditors 39,125 13,425
Directors' current accounts 64,373 83,236
Accrued expenses 4,500 6,121
221,835 215,716

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loan 66,283 74,579
Hire purchase contracts 50,894 47,008
117,177 121,587