REGISTERED NUMBER: 05670721 (England and Wales)

ROGER BLACKMORE AUTOS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

18,150

36,300

Tangible assets

5

13,071

7,363

31,221

43,663

CURRENT ASSETS

Stocks

1,500

1,900

Debtors

6

25,271

8,016

Cash at bank and in hand

115,476

115,730

142,247

125,646

CREDITORS

Amounts falling due within one year

7

156,182

124,858

NET CURRENT (LIABILITIES)/ASSETS

(13,935

)

788

TOTAL ASSETS LESS CURRENT LIABILITIES

17,286

44,451

CREDITORS

Amounts falling due after more than one year

8

(13,606

)

(8,105

)

PROVISIONS FOR LIABILITIES

10

-

(1,486

)

NET ASSETS

3,680

34,860

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,580

34,760

SHAREHOLDERS' FUNDS

3,680

34,860

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.

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 29 August 2025 and were signed on its behalf by:

R F Blackmore - Director

1.	STATUTORY INFORMATION

Roger Blackmore Autos Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05670721

Registered office:

161 Gower Road

Sketty

Swansea

West Glamorgan

SA2 9JH

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Office 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 14 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

363,000

AMORTISATION

At 1 April 2024

326,700

Amortisation for year

18,150

At 31 March 2025

344,850

NET BOOK VALUE

At 31 March 2025

18,150

At 31 March 2024

36,300

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

48,290

14,791

6,186

69,267

Additions

-

15,392

292

15,684

Disposals

-

(13,191

)

(147

)

(13,338

)

At 31 March 2025

48,290

16,992

6,331

71,613

DEPRECIATION

At 1 April 2024

46,787

9,515

5,602

61,904

Charge for year

1,095

3,079

526

4,700

Eliminated on disposal

-

(7,915

)

(147

)

(8,062

)

At 31 March 2025

47,882

4,679

5,981

58,542

NET BOOK VALUE

At 31 March 2025

408

12,313

350

13,071

At 31 March 2024

1,503

5,276

584

7,363

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

13,191

Additions

15,392

Disposals

(13,191

)

At 31 March 2025

15,392

DEPRECIATION

At 1 April 2024

7,915

Charge for year

3,079

Eliminated on disposal

(7,915

)

At 31 March 2025

3,079

NET BOOK VALUE

At 31 March 2025

12,313

At 31 March 2024

5,276

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,657

3,691

Other debtors

20,614

4,325

25,271

8,016

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,029

5,909

Hire purchase contracts

1,091

7,292

Trade creditors

33,455

19,060

Credit card

2,064

20,011

Tax

41,150

39,816

Social security and other taxes

4,859

5,897

VAT

19,859

16,717

Directors' current accounts

43,517

6,547

Accrued expenses

4,158

3,609

156,182

124,858

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

1,903

8,105

Hire purchase contracts

11,703

-

13,606

8,105

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

7,932

14,014

The current loan balance was made available under the bounce back loan scheme and is underwritten by HM Government.

10.	PROVISIONS FOR LIABILITIES

2024

£

Deferred tax

1,486

Deferred

tax

£

Balance at 1 April 2024

1,486

Capital allowances

(2,169

)

Balance at 31 March 2025

(683

)

11.	RELATED PARTY DISCLOSURES

The company operates from and occupies premises owned by the Director Mr RF Blackmore, for which, no rent has been charged.

The company owed money to/[by] the directors at the year end amounting to £43,517/[£19,749 ]

(2024 £6,547/[£4135]) these balances being included in creditors /debtors payable in under one year of

£43,517 /[£19,749] [2024 £6,547/£[4,135])

The company is under the control of the directors who hold all of the authorised and issued share capital of the company.