REGISTERED NUMBER: 05090183 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Autohire(S & J)Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S J Wilson Snr

Mr D Wilson

Mr S Wilson

Mr S J Wilson

SECRETARY:

Mr S Wilson

REGISTERED OFFICE:

Broom House

39/43 London Road

Hadleigh

Benfleet

Essex

SS7 2QL

REGISTERED NUMBER:

05090183 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

FIXED ASSETS

Tangible assets

4

4,184,280

3,763,399

Investment property

5

1,150,000

1,150,000

5,334,280

4,913,399

CURRENT ASSETS

Debtors

6

348,795

257,876

Cash at bank and in hand

741,358

1,162,922

1,090,153

1,420,798

CREDITORS

Amounts falling due within one year

7

196,268

481,432

NET CURRENT ASSETS

893,885

939,366

TOTAL ASSETS LESS CURRENT LIABILITIES

6,228,165

5,852,765

PROVISIONS FOR LIABILITIES

8

981,636

690,111

NET ASSETS

5,246,529

5,162,654

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

9

551,739

592,851

Retained earnings

9

4,694,690

4,569,703

SHAREHOLDERS' FUNDS

5,246,529

5,162,654

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 24 September 2025 and were signed on its behalf by:

Mr S J Wilson Snr - Director

1.	STATUTORY INFORMATION

Autohire(S & J)Limited 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 21 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

664,080

68,579

37,988

Additions

-

14,454

17,869

Disposals

-

-

-

At 31 March 2025

664,080

83,033

55,857

DEPRECIATION

At 1 April 2024

-

46,468

27,923

Charge for year

-

9,142

6,983

Eliminated on disposal

-

-

-

At 31 March 2025

-

55,610

34,906

NET BOOK VALUE

At 31 March 2025

664,080

27,423

20,951

At 31 March 2024

664,080

22,111

10,065

Motor

vehicles

Equipment

Totals

£

£

£

COST

At 1 April 2024

6,081,083

113,884

6,965,614

Additions

2,033,291

15,416

2,081,030

Disposals

(1,638,701

)

-

(1,638,701

)

At 31 March 2025

6,475,673

129,300

7,407,943

DEPRECIATION

At 1 April 2024

3,054,855

72,969

3,202,215

Charge for year

1,001,167

14,083

1,031,375

Eliminated on disposal

(1,009,927

)

-

(1,009,927

)

At 31 March 2025

3,046,095

87,052

3,223,663

NET BOOK VALUE

At 31 March 2025

3,429,578

42,248

4,184,280

At 31 March 2024

3,026,228

40,915

3,763,399

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,150,000

NET BOOK VALUE

At 31 March 2025

1,150,000

At 31 March 2024

1,150,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

1,150,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

184,795

148,326

Other debtors

111,500

102,100

Prepayments and accrued income

52,500

-

Prepayments

-

7,450

348,795

257,876

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

37,906

124,793

Tax

81,743

212,699

Social security and other taxes

13,887

12,812

VAT

45,689

75,974

Other creditors

3,248

2,233

Directors' current accounts

245

7,490

Accrued expenses

13,550

45,431

196,268

481,432

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

981,636

690,111

Deferred

tax

£

Balance at 1 April 2024

690,111

Provided during year

291,525

Balance at 31 March 2025

981,636

9.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

4,569,703

592,851

5,162,554

Profit for the year

472,699

472,699

Dividends

(347,712

)

(347,712

)

Movement

-

(41,112

)

(41,112

)

At 31 March 2025

4,694,690

551,739

5,246,429