REGISTERED NUMBER: 04685928 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 JUNE 2025

FOR

P & H BODY REPAIRS LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

M J Pollitt

Mrs M E Pollitt

REGISTERED OFFICE:

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

REGISTERED NUMBER:

04685928 (England and Wales)

ACCOUNTANTS:

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of P & H Body Repairs Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of P & H Body Repairs Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of P & H Body Repairs Limited and state those matters that we have agreed to state to the Board of Directors of P & H Body Repairs Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that P & H Body Repairs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of P & H Body Repairs Limited. You consider that P & H Body Repairs Limited 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 financial statements of P & H Body Repairs Limited. 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 financial statements.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

13 October 2025

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

200,911

187,563

200,911

187,563

CURRENT ASSETS

Stocks

6

14,000

14,000

Debtors

7

61,447

61,676

Cash at bank and in hand

1,819

2,027

77,266

77,703

CREDITORS

Amounts falling due within one year

8

121,761

105,610

NET CURRENT LIABILITIES

(44,495

)

(27,907

)

TOTAL ASSETS LESS CURRENT LIABILITIES

156,416

159,656

CREDITORS

Amounts falling due after more than one year

9

(93,485

)

(112,575

)

PROVISIONS FOR LIABILITIES

(7,068

)

(4,460

)

NET ASSETS

55,863

42,621

CAPITAL AND RESERVES

Called up share capital

46,102

46,102

Retained earnings

9,761

(3,481

)

SHAREHOLDERS' FUNDS

55,863

42,621

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 13 October 2025 and were signed on its behalf by:

M J Pollitt - Director

1.	STATUTORY INFORMATION

P & H Body Repairs 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.

Turnover

Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2.5% straight line

Plant and machinery

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 9 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

109,816

AMORTISATION

At 1 July 2024

and 30 June 2025

109,816

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 July 2024

230,000

152,772

-

382,772

Additions

-

9,220

21,753

30,973

At 30 June 2025

230,000

161,992

21,753

413,745

DEPRECIATION

At 1 July 2024

78,600

116,609

-

195,209

Charge for year

4,600

10,489

2,536

17,625

At 30 June 2025

83,200

127,098

2,536

212,834

NET BOOK VALUE

At 30 June 2025

146,800

34,894

19,217

200,911

At 30 June 2024

151,400

36,163

-

187,563

6.

STOCKS

2025

2024

£

£

Stocks

8,000

8,000

Work-in-progress

6,000

6,000

14,000

14,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

31,893

39,207

Other loans by the company

11,946

8,285

Prepayments and accrued income

17,608

14,184

61,447

61,676

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

18,675

18,635

Trade creditors

71,666

55,409

Corporation tax

1,707

3,485

Social security and other taxes

2,556

2,314

VAT

17,091

17,434

Other creditors

2,924

4,793

Directors' current accounts

3,852

385

Accrued expenses

3,290

3,155

121,761

105,610

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

10,426

18,635

Bank loans - 2-5 years

37,711

34,247

Bank loans more than 5 years

by instalments

45,348

59,693

93,485

112,575

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

by instalments

45,348

59,693

45,348

59,693

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

8,172

10,882

Between one and five years

6,296

6,201

14,468

17,083

11.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

112,160

131,210

The commercial mortgage is secured by a charge over the freehold property owned by the company.

The commercial mortgage is repayable by instalments with the final repayment due to be made in 2033. Interest is being paid at a rate of 4.07% over bank base rate.

12.	RELATED PARTY DISCLOSURES

During the year dividends totalling £500 were paid to M J Pollitt and Mrs M E Pollitt the directors of the company (2024: £17,400).

13.	ULTIMATE CONTROLLING PARTY

The controlling party is M J Pollitt by virtue of his ownership of 100% of the issued share capital of the company.