REGISTERED NUMBER: 09779482 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

ROBERTSONS GARAGE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Robertson

H Robertson

REGISTERED OFFICE:

25 Grosvenor Road

Wrexham

LL11 1BT

REGISTERED NUMBER:

09779482 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Santander UK plc

Bridle Road

Bootle

L30 4GB

FIXED ASSETS

Tangible assets

4

234,995

204,478

CURRENT ASSETS

Stocks

5

5,000

5,000

Debtors

6

260,248

13,224

Cash at bank and in hand

181,954

369,448

447,202

387,672

CREDITORS

Amounts falling due within one year

7

175,036

152,017

NET CURRENT ASSETS

272,166

235,655

TOTAL ASSETS LESS CURRENT LIABILITIES

507,161

440,133

PROVISIONS FOR LIABILITIES

8

32,090

25,636

NET ASSETS

475,071

414,497

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

475,069

414,495

SHAREHOLDERS' FUNDS

475,071

414,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th August 2025 and were signed on its behalf by:

N A Robertson - Director

1.	STATUTORY INFORMATION

Robertsons Garage 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.

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 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.

Improvements to property

-

The length of the lease

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 Statement of Income and Retained Earnings, 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 11 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st April 2024

86,776

247,120

13,894

Additions

13,644

7,750

-

At 31st March 2025

100,420

254,870

13,894

DEPRECIATION

At 1st April 2024

63,349

107,252

8,056

Charge for year

11,093

25,620

1,389

At 31st March 2025

74,442

132,872

9,445

NET BOOK VALUE

At 31st March 2025

25,978

121,998

4,449

At 31st March 2024

23,427

139,868

5,838

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2024

68,153

6,915

422,858

Additions

51,857

3,046

76,297

At 31st March 2025

120,010

9,961

499,155

DEPRECIATION

At 1st April 2024

37,020

2,703

218,380

Charge for year

5,484

2,194

45,780

At 31st March 2025

42,504

4,897

264,160

NET BOOK VALUE

At 31st March 2025

77,506

5,064

234,995

At 31st March 2024

31,133

4,212

204,478

5.

STOCKS

31.3.25

31.3.24

£

£

Stocks

5,000

5,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

17,837

10,574

Robertsons Garage Properties Limited

233,547

-

Prepayments

8,864

2,650

260,248

13,224

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

54,099

37,839

Tax

61,936

70,822

Social security and other taxes

9,163

5,002

VAT

28,986

23,636

Directors' current accounts

17,987

11,953

Accruals and deferred income

2,865

2,765

175,036

152,017

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

32,090

25,636

Deferred

tax

£

Balance at 1st April 2024

25,636

Movement in the year due to:

changes in tax rates

(5,219

)

changes in allowances

11,673

Balance at 31st March 2025

32,090

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary £1

£1

2

2

10.	CAPITAL COMMITMENTS

31.3.25

31.3.24

£

£

Contracted but not provided for in the

financial statements

-

-