REGISTERED NUMBER: 05772422 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

ORMESHERS GARAGE LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

T E Ormesher

Mrs K Ormesher

T J Ormesher

A J Ormesher

REGISTERED OFFICE:

Major Street

Pemberton

Wigan

Lancashire

WN5 8AD

REGISTERED NUMBER:

05772422 (England and Wales)

ACCOUNTANTS:

Fairhurst Accountants Ltd

Chartered Accountants

Douglas Bank House

Wigan Lane

Wigan

Lancashire

WN1 2TB

FIXED ASSETS

Intangible assets

4

3,520

7,040

Tangible assets

5

136,464

119,038

139,984

126,078

CURRENT ASSETS

Stocks

3,425

3,950

Debtors

6

30,461

38,147

Cash at bank and in hand

88,781

95,494

122,667

137,591

CREDITORS

Amounts falling due within one year

7

83,794

90,660

NET CURRENT ASSETS

38,873

46,931

TOTAL ASSETS LESS CURRENT LIABILITIES

178,857

173,009

PROVISIONS FOR LIABILITIES

14,676

10,320

NET ASSETS

164,181

162,689

CAPITAL AND RESERVES

Called up share capital

302

302

Retained earnings

163,879

162,387

SHAREHOLDERS' FUNDS

164,181

162,689

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

T E Ormesher - Director

1.	STATUTORY INFORMATION

Ormeshers 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services provided and is shown net of VAT.

Turnover is recognised when the service has been provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance, 10% on reducing balance and 5% on reducing balance

Stocks

Stocks are recognised at the lower of cost and net selling price, after making due allowance for obsolete and slow moving items.

Financial instruments

The following assets and liabilities are classified as financial instruments; trade debtors, Directors' loan account, trade creditors and accruals.

Financial instruments that are payable or receivable withing one year, typically Directors' loan accounts, trade creditors, accruals and trade debtors, are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

70,400

AMORTISATION

At 1 May 2024

63,360

Charge for year

3,520

At 30 April 2025

66,880

NET BOOK VALUE

At 30 April 2025

3,520

At 30 April 2024

7,040

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

89,725

149,341

239,066

Additions

-

23,990

23,990

Disposals

-

(10,995

)

(10,995

)

At 30 April 2025

89,725

162,336

252,061

DEPRECIATION

At 1 May 2024

-

120,028

120,028

Charge for year

-

5,945

5,945

Eliminated on disposal

-

(10,376

)

(10,376

)

At 30 April 2025

-

115,597

115,597

NET BOOK VALUE

At 30 April 2025

89,725

46,739

136,464

At 30 April 2024

89,725

29,313

119,038

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

21,774

23,796

Other debtors

8,687

14,351

30,461

38,147

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,301

36,157

Taxation and social security

52,908

50,131

Other creditors

4,585

4,372

83,794

90,660