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REGISTERED NUMBER: 13968957 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

BOYLES AUTOS LIMITED

BOYLES AUTOS LIMITED (REGISTERED NUMBER: 13968957)

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










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


BOYLES AUTOS LIMITED

Company Information
for the Year Ended 31 March 2025







DIRECTOR: Mr T Boyle





REGISTERED OFFICE: 28 Thorpe Road
Chacombe
Banbury
OX17 2JA





REGISTERED NUMBER: 13968957 (England and Wales)





ACCOUNTANTS: Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Boyles Autos Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Boyles Autos Limited for the year ended 31 March 2025 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Boyles Autos Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boyles Autos Limited and state those matters that we have agreed to state to the director of Boyles Autos Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Boyles Autos Limited and its director for our work or for this report.

It is your duty to ensure that Boyles Autos 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 Boyles Autos Limited. You consider that Boyles Autos Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Boyles Autos 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.






Butterworth Barlow
Chartered Accountants
Liverpool


14 July 2025

BOYLES AUTOS LIMITED (REGISTERED NUMBER: 13968957)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 43,607 42,178

CURRENT ASSETS
Debtors 5 8,877 4,660
Cash at bank and in hand 84,306 42,568
93,183 47,228
CREDITORS
Amounts falling due within one year 6 51,582 42,288
NET CURRENT ASSETS 41,601 4,940
TOTAL ASSETS LESS CURRENT LIABILITIES 85,208 47,118

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 85,108 47,018
SHAREHOLDERS' FUNDS 85,208 47,118

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 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.

BOYLES AUTOS LIMITED (REGISTERED NUMBER: 13968957)

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 director and authorised for issue on 14 July 2025 and were signed by:





Mr T Boyle - Director


BOYLES AUTOS LIMITED (REGISTERED NUMBER: 13968957)

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


1. STATUTORY INFORMATION

Boyles Autos 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 - 20% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

BOYLES AUTOS LIMITED (REGISTERED NUMBER: 13968957)

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


2. ACCOUNTING POLICIES - continued

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 2 (2024 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 54,729 800 438 55,967
Additions 291 13,000 2,487 15,778
At 31 March 2025 55,020 13,800 2,925 71,745
DEPRECIATION
At 1 April 2024 13,454 160 175 13,789
Charge for year 11,004 2,760 585 14,349
At 31 March 2025 24,458 2,920 760 28,138
NET BOOK VALUE
At 31 March 2025 30,562 10,880 2,165 43,607
At 31 March 2024 41,275 640 263 42,178

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 5,325 4,660
Prepayments 3,552 -
8,877 4,660

BOYLES AUTOS LIMITED (REGISTERED NUMBER: 13968957)

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
£    £   
Trade creditors 14,760 6,632
Tax 22,538 8,084
Social security and other taxes (480 ) 115
VAT 6,639 5,675
Other creditors 540 -
Directors' current accounts 5,330 19,602
Accruals and deferred income 2,255 2,180
51,582 42,288