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Company Registration No. 9587747 (England and Wales)
PENARTH AUTOCARE LTD Unaudited accounts for the year ended 31 May 2025
PENARTH AUTOCARE LTD Unaudited accounts Contents
Page
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PENARTH AUTOCARE LTD Company Information for the year ended 31 May 2025
Director
Suzanna Prosser
Company Number
9587747 (England and Wales)
Registered Office
B1 West Point Industrial Estate Penarth Road Cardiff CF11 8JQ Wales
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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PENARTH AUTOCARE LTD Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,757 
14,858 
Current assets
Inventories
12,800 
7,700 
Debtors
47,967 
41,187 
Cash at bank and in hand
310,253 
240,932 
371,020 
289,819 
Creditors: amounts falling due within one year
(106,905)
(116,632)
Net current assets
264,115 
173,187 
Net assets
279,872 
188,045 
Capital and reserves
Called up share capital
5 
5 
Profit and loss account
279,867 
188,040 
Shareholders' funds
279,872 
188,045 
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 September 2025 and were signed on its behalf by
Suzanna Prosser Director Company Registration No. 9587747
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PENARTH AUTOCARE LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
PENARTH AUTOCARE LTD is a private company, limited by shares, registered in England and Wales, registration number 9587747. The registered office is B1 West Point Industrial Estate, Penarth Road, Cardiff, CF11 8JQ, Wales.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
Motor vehicles
4 years
Computer equipment
3 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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PENARTH AUTOCARE LTD Notes to the Accounts for the year ended 31 May 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 June 2024
63,633 
22,750 
- 
464 
86,847 
Additions
2,219 
- 
3,000 
947 
6,166 
At 31 May 2025
65,852 
22,750 
3,000 
1,411 
93,013 
Depreciation
At 1 June 2024
48,774 
22,750 
- 
465 
71,989 
Charge for the year
4,351 
- 
600 
316 
5,267 
At 31 May 2025
53,125 
22,750 
600 
781 
77,256 
Net book value
At 31 May 2025
12,727 
- 
2,400 
630 
15,757 
At 31 May 2024
14,859 
- 
- 
(1)
14,858 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
34,925 
28,519 
Accrued income and prepayments
4,897 
4,523 
Other debtors
8,145 
8,145 
47,967 
41,187 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
23,826 
18,263 
Trade creditors
13,873 
28,565 
Taxes and social security
65,633 
48,735 
Other creditors
73 
69 
Loans from directors
- 
18,000 
Accruals
3,500 
3,000 
106,905 
116,632 
7
Average number of employees
During the year the average number of employees was 6 (2024: 8).
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