Saunders Autocare Limited - Filleted accounts

Registered number

06915922

Saunders Autocare Limited

Filleted Accounts

31 May 2025

Saunders Autocare Limited
Registered number:		06915922
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		11,315			13,096

Current assets
Stocks		8,000			18,064
Debtors	4	198,504			186,444
Cash at bank and in hand		45,420			20,783
		251,924			225,291

Creditors: amounts falling due within one year	5	(44,285)			(28,676)

Net current assets			207,639			196,615

Total assets less current liabilities			218,954			209,711

Creditors: amounts falling due after more than one year	6		-			(12,238)



Net assets			218,954			197,473

Capital and reserves
Called up share capital			1			1
Profit and loss account			218,953			197,472

Shareholder's funds			218,954			197,473

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G M Saunders
Director
Approved by the board on 10 October 2025

Saunders Autocare Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years on written down value
	Fixtures, fittings, tools and equipment			over 4 years on straight line basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Computer Equipment		Total
£			£		£		£
	Cost
	At 1 June 2024	7,289		48,574		-		55,863
	Additions	-		423		666		1,089
	At 31 May 2025	7,289		48,997		666		56,952

	Depreciation
	At 1 June 2024	7,289		35,478		-		42,767
	Charge for the year	-		2,704		166		2,870
	At 31 May 2025	7,289		38,182		166		45,637

	Net book value
	At 31 May 2025	-		10,815		500		11,315
	At 31 May 2024	-		13,096		-		13,096


4	Debtors					2025		2024
£							£

	Trade debtors					3,251		8,466
	Other debtors					175,259		177,978
						198,504		186,444


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					12,042		18,410
	Trade creditors					6,601		-
	Amounts owed to Director					-		-
	Taxation and social security costs					23,084		7,816
	Other creditors					2,558		2,450
						44,285		28,676


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		12,238


7	Controlling party

	The company is controlled by the Director


8	Other information

	Saunders Autocare Limited is a private company limited by shares and incorporated in England. Its registered office is:
	131a Waddon New Road
	Croydon
	Surrey
	CR0 4JF