REGISTERED NUMBER: 08983045 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

Clarke Automotive Garage Services Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

4,658

8,086

CURRENT ASSETS

Stocks

2,850

2,850

Debtors

5

23,771

21,286

Cash at bank and in hand

17,287

33,335

43,908

57,471

CREDITORS

Amounts falling due within one year

6

47,801

57,170

NET CURRENT (LIABILITIES)/ASSETS

(3,893

)

301

TOTAL ASSETS LESS CURRENT LIABILITIES

765

8,387

CREDITORS

Amounts falling due after more than one year

7

(333

)

(4,333

)

PROVISIONS FOR LIABILITIES

(1,165

)

(2,022

)

NET (LIABILITIES)/ASSETS

(733

)

2,032

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(734

)

2,031

(733

)

2,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st August 2025 and were signed by:

Mr D G Clarke - Director

1.	STATUTORY INFORMATION

Clarke Automotive Garage Services Ltd 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:

08983045

Registered office:

139 Newcastle Street

Stoke On Trent

Staffordshire

ST6 3QJ

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

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

-

25% on reducing balance

Motor vehicles

-

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 Profit & Loss Account, 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1st May 2024

5,534

10,040

15,574

Disposals

-

(2,500

)

(2,500

)

At 30th April 2025

5,534

7,540

13,074

DEPRECIATION

At 1st May 2024

3,530

3,958

7,488

Charge for year

501

1,052

1,553

Eliminated on disposal

-

(625

)

(625

)

At 30th April 2025

4,031

4,385

8,416

NET BOOK VALUE

At 30th April 2025

1,503

3,155

4,658

At 30th April 2024

2,004

6,082

8,086

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

21,119

19,692

Other debtors

2,652

1,594

23,771

21,286

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts

4,000

4,000

Trade creditors

5,311

4,710

Taxation and social security

8,558

8,188

Other creditors

29,932

40,272

47,801

57,170

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

333

4,333