REGISTERED NUMBER: 06545786 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

5heffield 5ubaru 5ervice Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Rodgers

Miss R H Wells

REGISTERED OFFICE:

Unit 36

Clement Street

Attercliffe

Sheffield

South Yorkshire

S9 5DX

REGISTERED NUMBER:

06545786 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

3,742

4,699

3,742

4,699

CURRENT ASSETS

Stocks

1,009

961

Debtors

6

5,953

7,300

Cash at bank and in hand

98,806

84,436

105,768

92,697

CREDITORS

Amounts falling due within one year

7

53,984

50,607

NET CURRENT ASSETS

51,784

42,090

TOTAL ASSETS LESS CURRENT LIABILITIES

55,526

46,789

PROVISIONS FOR LIABILITIES

8

789

893

NET ASSETS

54,737

45,896

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

54,637

45,796

SHAREHOLDERS' FUNDS

54,737

45,896

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 28 July 2025 and were signed on its behalf by:

Mr M J Rodgers - Director

1.	STATUTORY INFORMATION

5heffield 5ubaru 5ervice Ltd 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 0, is being amortised evenly over its estimated useful life of nil 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

-

10% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

22,000

AMORTISATION

At 1 April 2024

and 31 March 2025

22,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

15,791

DEPRECIATION

At 1 April 2024

11,092

Charge for year

957

At 31 March 2025

12,049

NET BOOK VALUE

At 31 March 2025

3,742

At 31 March 2024

4,699

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,453

5,616

Other debtors

1,500

1,684

5,953

7,300

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

6,103

6,628

Taxation and social security

5,923

6,917

Other creditors

41,958

37,062

53,984

50,607

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

789

893

Deferred

tax

£

Balance at 1 April 2024

893

Provided during year

(104

)

Balance at 31 March 2025

789