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Roding Garage Limited
Registered Number:09613791
For the year ended 31 May 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 31 May 2025
Roding Garage Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
09613791
As at 31 May 2025
Roding Garage Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
5,394
8,338
2
5,394
8,338
Current assets
Trade and other receivables
16,404
15,265
3
75,917
Cash and cash equivalents
79,150
94,415
92,321
Trade and other payables: amounts falling due within one
year
(78,711)
(61,304)
4
13,610
33,111
Net current assets
Total assets less current liabilities
38,505
21,948
Trade and other payables: amounts falling due after more
than one year
(32,614)
(27,843)
5
10,662
Net assets/liabilities
(10,666)
Capital and reserves
Called up share capital
1
1
Retained earnings
10,661
(10,667)
10,662
(10,666)
Shareholders' funds
For the year ended 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 of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Vincent Davis Director
These financial statements were approved and authorised for issue by the Board on 28 August 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 May 2025
Roding Garage Limited
Notes to the Financial Statements
Statutory Information
Roding Garage Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 09613791.
Registered address:
143 London Road
Stanford Rivers
Ongar
Essex
CM5 9JJ
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
15% Reducing balance
20% Reducing balance
Computer Equipment
20% Reducing balance
Motor Vehicles
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5
For the year ended 31 May 2025
Roding Garage Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
Equipment
Motor Vehicles
Plant and
Machinery
£
£
£
£
Cost or
valuation
At 01 June 2024
13,716
3,337
6,228
4,151
3,144
979
-
2,165
Additions
-
(6,228)
-
Disposals
(6,228)
At 31 May 2025
6,316
-
4,316
10,632
Provision for depreciation and impairment
At 01 June 2024
5,378
1,701
1,245
2,432
Charge for year
1,355
523
250
582
(1,495)
-
(1,495)
-
On disposal
At 31 May 2025
5,238
2,224
-
3,014
At 31 May 2025
Net book value
3,302
-
2,092
5,394
At 31 May 2024
1,719
4,983
1,636
8,338
3. Trade and other receivables
2024
2025
£
£
Trade debtors
14,395
15,534
Other debtors
870
870
16,404
15,265
4. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Trade creditors
29,656
30,787
Taxation and social security
28,198
41,039
Accruals and deferred income
2,934
1,700
Directors' loan accounts
496
5,102
Other creditors
20
83
61,304
78,711
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6
For the year ended 31 May 2025
Roding Garage Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due after more than one year
2024
2025
£
£
Bank loans and overdraft
27,843
32,614
6. Related party transactions
The company is controlled by the Director Vincent Davis who holds 100% of the voting rights of the company.
During the year the Director Vincent Davis received interim ordinary share dividends in the sum of £49,000 (2024:
£78,900).
7. Average number of persons employed
During the year the average number of employees was 2 (2024 : 2)
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