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REGISTERED NUMBER: 06818582 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 April 2025

for

Western Garage (Harrogate) Limited

Western Garage (Harrogate) Limited (Registered number: 06818582)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Western Garage (Harrogate) Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: Mr A Barker
Mrs W D Barker





SECRETARY: Mr C A Barker





REGISTERED OFFICE: 24-26 Mansfield Road
Rotherham
South Yorkshire
S60 2DT





REGISTERED NUMBER: 06818582 (England and Wales)





ACCOUNTANTS: SMH Haywood & Co Limited
24-26 Mansfield Road
Rotherham
South Yorkshire
S60 2DT

Western Garage (Harrogate) Limited (Registered number: 06818582)

Balance Sheet
30 April 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible assets 3 - -
Tangible assets 4 265,707 269,303
265,707 269,303

CURRENT ASSETS
Stocks 6,500 6,027
Debtors 5 11,508 13,016
Cash at bank and in hand 321,178 822,792
339,186 841,835
CREDITORS
Amounts falling due within one year 6 190,462 293,142
NET CURRENT ASSETS 148,724 548,693
TOTAL ASSETS LESS CURRENT LIABILITIES 414,431 817,996

PROVISIONS FOR LIABILITIES 3,366 3,265
NET ASSETS 411,065 814,731

CAPITAL AND RESERVES
Called up share capital 1 2
Capital redemption reserve 1 -
Retained earnings 411,063 814,729
411,065 814,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Western Garage (Harrogate) Limited (Registered number: 06818582)

Balance Sheet - continued
30 April 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 6 August 2025 and were signed on its behalf by:




Mr A Barker - Director



Mrs W D Barker - Director


Western Garage (Harrogate) Limited (Registered number: 06818582)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business has been amortised evenly over its estimated useful life.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Plant and machinery - 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.

Western Garage (Harrogate) Limited (Registered number: 06818582)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

3. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2024
and 30 April 2025 174,000
AMORTISATION
At 1 May 2024
and 30 April 2025 174,000
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 -

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£ £ £
COST
At 1 May 2024 316,243 66,836 383,079
Additions - 4,899 4,899
Disposals - (5,000 ) (5,000 )
At 30 April 2025 316,243 66,735 382,978
DEPRECIATION
At 1 May 2024 60,000 53,776 113,776
Charge for year 4,000 4,495 8,495
Eliminated on disposal - (5,000 ) (5,000 )
At 30 April 2025 64,000 53,271 117,271
NET BOOK VALUE
At 30 April 2025 252,243 13,464 265,707
At 30 April 2024 256,243 13,060 269,303

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 9,213 8,867
Other debtors - 2,338
Prepayments 2,295 1,811
11,508 13,016

Western Garage (Harrogate) Limited (Registered number: 06818582)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 37,998 28,592
Tax 93,099 89,235
Social security and other taxes 3,826 1,047
Pension creditor 907 -
VAT 26,729 20,200
Other creditors 650 650
Directors' current accounts 882 150,298
Accruals and deferred income 26,371 3,120
190,462 293,142