IRIS Accounts Production v25.1.4.42 04872050 Board of Directors 1.2.24 31.1.25 31.1.25 false true false false false true false Ordinary Shares 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh048720502024-01-31048720502025-01-31048720502024-02-012025-01-31048720502023-01-31048720502023-02-012024-01-31048720502024-01-3104872050ns15:EnglandWales2024-02-012025-01-3104872050ns14:PoundSterling2024-02-012025-01-3104872050ns10:Director12024-02-012025-01-3104872050ns10:PrivateLimitedCompanyLtd2024-02-012025-01-3104872050ns10:SmallEntities2024-02-012025-01-3104872050ns10:AuditExempt-NoAccountantsReport2024-02-012025-01-3104872050ns10:SmallCompaniesRegimeForDirectorsReport2024-02-012025-01-3104872050ns10:SmallCompaniesRegimeForAccounts2024-02-012025-01-3104872050ns10:FullAccounts2024-02-012025-01-310487205012024-02-012025-01-3104872050ns10:OrdinaryShareClass12024-02-012025-01-3104872050ns10:Director22024-02-012025-01-3104872050ns10:CompanySecretary12024-02-012025-01-3104872050ns10:RegisteredOffice2024-02-012025-01-3104872050ns5:CurrentFinancialInstruments2025-01-3104872050ns5:CurrentFinancialInstruments2024-01-3104872050ns5:Non-currentFinancialInstruments2025-01-3104872050ns5:Non-currentFinancialInstruments2024-01-3104872050ns5:ShareCapital2025-01-3104872050ns5:ShareCapital2024-01-3104872050ns5:RetainedEarningsAccumulatedLosses2025-01-3104872050ns5:RetainedEarningsAccumulatedLosses2024-01-3104872050ns5:NetGoodwill2024-02-012025-01-3104872050ns5:IntangibleAssetsOtherThanGoodwill2024-02-012025-01-3104872050ns5:PlantMachinery2024-02-012025-01-3104872050ns5:FurnitureFittings2024-02-012025-01-3104872050ns5:MotorVehicles2024-02-012025-01-3104872050ns5:ComputerEquipment2024-02-012025-01-3104872050ns5:NetGoodwill2024-01-3104872050ns5:NetGoodwill2025-01-3104872050ns5:NetGoodwill2024-01-3104872050ns5:LandBuildingsns5:ShortLeaseholdAssets2024-01-3104872050ns5:PlantMachinery2024-01-3104872050ns5:FurnitureFittings2024-01-3104872050ns5:LandBuildingsns5:ShortLeaseholdAssets2024-02-012025-01-3104872050ns5:LandBuildingsns5:ShortLeaseholdAssets2025-01-3104872050ns5:PlantMachinery2025-01-3104872050ns5:FurnitureFittings2025-01-3104872050ns5:LandBuildingsns5:ShortLeaseholdAssets2024-01-3104872050ns5:PlantMachinery2024-01-3104872050ns5:FurnitureFittings2024-01-3104872050ns5:MotorVehicles2024-01-3104872050ns5:ComputerEquipment2024-01-3104872050ns5:MotorVehicles2025-01-3104872050ns5:ComputerEquipment2025-01-3104872050ns5:MotorVehicles2024-01-3104872050ns5:ComputerEquipment2024-01-3104872050ns5:WithinOneYearns5:CurrentFinancialInstruments2025-01-3104872050ns5:WithinOneYearns5:CurrentFinancialInstruments2024-01-3104872050ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2025-01-3104872050ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-01-3104872050ns10:OrdinaryShareClass12025-01-3104872050ns5:RetainedEarningsAccumulatedLosses2024-01-3104872050ns5:RetainedEarningsAccumulatedLosses2024-02-012025-01-31
REGISTERED NUMBER: 04872050 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Station Garage (Knutsford) Limited

Station Garage (Knutsford) Limited (Registered number: 04872050)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Station Garage (Knutsford) Limited

Company Information
for the Year Ended 31 January 2025







DIRECTORS: J E Groves
Mrs D Groves





SECRETARY: Mrs D Groves





REGISTERED OFFICE: King Street
Knutsford
WA16 8BW





REGISTERED NUMBER: 04872050 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Station Garage (Knutsford) Limited (Registered number: 04872050)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 7,200 8,400
Tangible assets 5 49,353 56,041
56,553 64,441

CURRENT ASSETS
Stocks 4,563 4,010
Debtors 6 81,404 70,798
Cash at bank 7,141 2,279
93,108 77,087
CREDITORS
Amounts falling due within one year 7 94,099 76,717
NET CURRENT (LIABILITIES)/ASSETS (991 ) 370
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,562

64,811

CREDITORS
Amounts falling due after more than one
year

8

55,096

64,383
NET ASSETS 466 428

CAPITAL AND RESERVES
Called up share capital 9 400 400
Retained earnings 10 66 28
SHAREHOLDERS' FUNDS 466 428

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

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

Station Garage (Knutsford) Limited (Registered number: 04872050)

Balance Sheet - continued
31 January 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 15 June 2025 and were signed on its behalf by:





J E Groves - Director


Station Garage (Knutsford) Limited (Registered number: 04872050)

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

1. STATUTORY INFORMATION

Station Garage (Knutsford) 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 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.

Station Garage (Knutsford) Limited (Registered number: 04872050)

Notes to the Financial Statements - continued
for the Year Ended 31 January 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 7 (2024 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024
and 31 January 2025 24,000
AMORTISATION
At 1 February 2024 15,600
Amortisation for year 1,200
At 31 January 2025 16,800
NET BOOK VALUE
At 31 January 2025 7,200
At 31 January 2024 8,400

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 February 2024 9,467 51,743 10,866
Additions - 5,852 -
At 31 January 2025 9,467 57,595 10,866
DEPRECIATION
At 1 February 2024 9,467 43,787 6,295
Charge for year - 2,072 686
At 31 January 2025 9,467 45,859 6,981
NET BOOK VALUE
At 31 January 2025 - 11,736 3,885
At 31 January 2024 - 7,956 4,571

Station Garage (Knutsford) Limited (Registered number: 04872050)

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

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2024 61,382 5,993 139,451
Additions - 1,462 7,314
At 31 January 2025 61,382 7,455 146,765
DEPRECIATION
At 1 February 2024 18,967 4,894 83,410
Charge for year 10,604 640 14,002
At 31 January 2025 29,571 5,534 97,412
NET BOOK VALUE
At 31 January 2025 31,811 1,921 49,353
At 31 January 2024 42,415 1,099 56,041

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 3,832 3,124
Directors' current accounts 77,572 66,009
Prepayments - 1,665
81,404 70,798

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts 3,928 7,512
Trade creditors 30,079 33,694
Corporation tax 30,836 15,398
Social security and other taxes 5,472 5,569
VAT 18,635 9,692
Other creditors 68 83
Company credit card 2,404 2,455
Accrued expenses 2,677 2,314
94,099 76,717

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Bank loans - 2-5 years 30,703 36,062
Hire purchase contracts 24,393 28,321
55,096 64,383

Station Garage (Knutsford) Limited (Registered number: 04872050)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
400 Ordinary Shares £1 400 400

10. RESERVES
Retained
earnings
£   

At 1 February 2024 28
Profit for the year 88,718
Dividends (88,680 )
At 31 January 2025 66