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Company Registration No. 15884116 (England and Wales)
Ludgershall Auto Centre Ltd Unaudited accounts for the year ended 31 August 2025
Ludgershall Auto Centre Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Ludgershall Auto Centre Ltd Company Information for the year ended 31 August 2025
Director
Emily Watterson
Company Number
15884116 (England and Wales)
Registered Office
1 Fifehead Manor Middle Wallop Stockbridge Hampshire SO20 8EE England
Accountants
RLJB Business Consulting Limited 14 Winchester Road Andover Hampshire SP10 2EG
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Ludgershall Auto Centre Ltd for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ludgershall Auto Centre Ltd for the year ended 31 August 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
This report is made solely to the Board of Directors of Ludgershall Auto Centre Ltd, as a body, in accordance with the terms of our engagement letter dated 10 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of Ludgershall Auto Centre Ltd and state those matters that we have agreed to state to the Board of Directors of Ludgershall Auto Centre Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ludgershall Auto Centre Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Ludgershall Auto Centre Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Ludgershall Auto Centre Ltd. You consider that Ludgershall Auto Centre Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Ludgershall Auto Centre Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RLJB Business Consulting Limited Member in Practice 14 Winchester Road Andover Hampshire SP10 2EG 2 October 2025
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Ludgershall Auto Centre Ltd Statement of financial position as at 31 August 2025
2025
Notes
£
Fixed assets
Tangible assets
4
26,852
Current assets
Debtors
5
43,693
Cash at bank and in hand
22,907
66,600
Creditors: amounts falling due within one year
6
(65,023)
Net current assets
1,577
Total assets less current liabilities
28,429
Provisions for liabilities
Other provisions
7
(834)
Net assets
27,595
Capital and reserves
Profit and loss account
27,595
Shareholders' funds
27,595
For the year ending 31 August 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 7 October 2025 and were signed on its behalf by
Emily Watterson Director Company Registration No. 15884116
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Ludgershall Auto Centre Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Ludgershall Auto Centre Ltd is a private company, limited by shares, registered in England and Wales, registration number 15884116. The registered office is 1 Fifehead Manor, Middle Wallop, Stockbridge, Hampshire, SO20 8EE, England.
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 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.
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
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
3 Years
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
-
-
-
-
Additions
26,798
480
1,207
28,485
At 31 August 2025
26,798
480
1,207
28,485
Depreciation
Charge for the year
1,328
13
292
1,633
At 31 August 2025
1,328
13
292
1,633
Net book value
At 31 August 2025
25,470
467
915
26,852
5
Debtors
2025
£
Amounts falling due within one year
Trade debtors
37,724
Accrued income and prepayments
5,969
43,693
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Ludgershall Auto Centre Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
£
VAT
16,688
Trade creditors
32,127
Taxes and social security
4,556
Other creditors
450
Loans from directors
10,932
Accruals
270
65,023
7
Provisions for liabilities
£
At 1 September 2024
0
Additional provisions made during the period
834
At 31 August 2025
834
Provision for Doubtful Debts
8
Average number of employees
During the year the average number of employees was 4.
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