Company registration number 14787836 (England and Wales)
ALL TYRES AND WHEELS (KENT) LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
ALL TYRES AND WHEELS (KENT) LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

The directors present their report with the financial statements of the company for the year to 30 April 2025.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr E A Bollen
Mr M D Bollen
Mr E A Bollen
Miss N J Bollen
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Miss N J Bollen
Director
30 September 2025
ALL TYRES AND WHEELS (KENT) LTD
BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
87,922
79,791
Current assets
Stocks
96,354
96,844
Debtors
4
85,314
59,008
Cash at bank and in hand
54,915
92,905
236,583
248,757
Creditors: amounts falling due within one year
5
(178,577)
(194,122)
Net current assets
58,006
54,635
Total assets less current liabilities
145,928
134,426
Creditors: amounts falling due after more than one year
6
(11,385)
(26,566)
Provisions for liabilities
(21,980)
(19,947)
Net assets
112,563
87,913
Capital and reserves
Called up share capital
40
40
Profit and loss reserves
112,523
87,873
Total equity
112,563
87,913

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 30 September 2025 and are signed on its behalf by:
Miss N J Bollen
Director
Company registration number 14787836 (England and Wales)
ALL TYRES AND WHEELS (KENT) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

All Tyres and Wheels (Kent) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1c, Joseph Wilson Industrial Estate, Whitstable, Kent, England, CT5 3PS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on cost
Computers
33% on cost
Motor vehicles
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Taxation for the period 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.

ALL TYRES AND WHEELS (KENT) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
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 period

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..

1.6
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.

1.7
Hire purchase and leasing commitments

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
13
13
3
Tangible fixed assets
Improvements to property
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 May 2024
18,014
24,512
-
0
1,028
46,167
89,721
Additions
-
0
25,551
2,150
-
0
-
0
27,701
At 30 April 2025
18,014
50,063
2,150
1,028
46,167
117,422
Depreciation and impairment
At 1 May 2024
1,801
4,902
-
0
342
2,885
9,930
Depreciation charged in the year
1,801
5,777
108
342
11,542
19,570
At 30 April 2025
3,602
10,679
108
684
14,427
29,500
ALL TYRES AND WHEELS (KENT) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
3
Tangible fixed assets
Improvements to property
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
(Continued)
- 5 -
Carrying amount
At 30 April 2025
14,412
39,384
2,042
344
31,740
87,922
At 30 April 2024
16,213
19,610
-
0
686
43,282
79,791
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,567
17,796
Amounts owed by group undertakings
57,330
30,000
Other debtors
600
-
0
Prepayments and accrued income
16,817
11,212
85,314
59,008
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
15,181
15,181
Trade creditors
80,714
91,910
Amounts owed to group undertakings
24,000
36,000
Corporation tax
33,372
18,768
Other taxation and social security
23,264
28,543
Other creditors
521
2,445
Accruals and deferred income
1,525
1,275
178,577
194,122
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
11,385
26,566
2025-04-30 2024-05-01 false false false 30 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr E A Bollen Mr M D Bollen Mr E A Bollen Miss N J Bollen 14787836 2024-05-01 2025-04-30 14787836 bus:Director1 2024-05-01 2025-04-30 14787836 bus:Director2 2024-05-01 2025-04-30 14787836 bus:Director3 2024-05-01 2025-04-30 14787836 bus:Director4 2024-05-01 2025-04-30 14787836 2025-04-30 14787836 2024-04-30 14787836 core:LeaseholdImprovements 2025-04-30 14787836 core:PlantMachinery 2025-04-30 14787836 core:FurnitureFittings 2025-04-30 14787836 core:ComputerEquipment 2025-04-30 14787836 core:MotorVehicles 2025-04-30 14787836 core:LeaseholdImprovements 2024-04-30 14787836 core:PlantMachinery 2024-04-30 14787836 core:FurnitureFittings 2024-04-30 14787836 core:ComputerEquipment 2024-04-30 14787836 core:MotorVehicles 2024-04-30 14787836 core:ShareCapital 2025-04-30 14787836 core:ShareCapital 2024-04-30 14787836 core:RetainedEarningsAccumulatedLosses 2025-04-30 14787836 core:RetainedEarningsAccumulatedLosses 2024-04-30 14787836 core:PlantMachinery 2024-05-01 2025-04-30 14787836 core:ComputerEquipment 2024-05-01 2025-04-30 14787836 core:MotorVehicles 2024-05-01 2025-04-30 14787836 2023-04-10 2024-04-30 14787836 core:LeaseholdImprovements 2024-04-30 14787836 core:PlantMachinery 2024-04-30 14787836 core:FurnitureFittings 2024-04-30 14787836 core:ComputerEquipment 2024-04-30 14787836 core:MotorVehicles 2024-04-30 14787836 2024-04-30 14787836 core:LeaseholdImprovements 2024-05-01 2025-04-30 14787836 core:FurnitureFittings 2024-05-01 2025-04-30 14787836 core:CurrentFinancialInstruments 2025-04-30 14787836 core:CurrentFinancialInstruments 2024-04-30 14787836 core:Non-currentFinancialInstruments 2025-04-30 14787836 core:Non-currentFinancialInstruments 2024-04-30 14787836 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 14787836 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 14787836 bus:FRS102 2024-05-01 2025-04-30 14787836 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 14787836 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP