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Company registration number: 00716274
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| BRIDGE SERVICE GARAGE (WINDSOR) LIMITED
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED |  |
COMPANY INFORMATION
Directors | C R Keeley
| N A Keeley
| C J Keeley-Knott
Company secretary | N A Keeley & C J Keeley-Knott
Registered number | 00716274
Registered office | Little Oaks
| Sandhills
| Knowl Hill
| Reading
| Berkshire
| RG10 9XX
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED REGISTERED NUMBER:00716274 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 67 |  | 89
Investments | 5 |  | 105,176 |  | 105,176
Investment property | 6 |  | 2,540,000 |  | 2,540,000
|  |  | 2,645,243 |  | 2,645,265
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 7 | 69,991 |  | 36,086 |
Bank and cash balances |  | 31,635 |  | 48,904 |
|  | 101,626 |  | 84,990 |
Creditors: amounts falling due within one year | 8 | (71,352) |  | (47,869) |
Net current assets |  |  | 30,274 |  | 37,121
Total assets less current liabilities |  |  | 2,675,517 |  | 2,682,386
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (340,995) |  | (341,001) |
|  |  | (340,995) |  | (341,001)
Net assets |  |  | 2,334,522 |  | 2,341,385
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,040 |  | 2,040
Profit and loss account |  |  | 2,332,482 |  | 2,339,345
|  |  | 2,334,522 |  | 2,341,385
Page 1
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED REGISTERED NUMBER:00716274 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
C R Keeley
Director
Date: 8 October 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Bridge Service Garage (Windsor) Limited is a private company limited by shares incorporated in England and Wales. The registered office is given in the company information page of these financial statements and is the same as the principle place of business. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.
| 2.2 | Revenue
Rental income is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is generated via rent received and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 3
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Investment property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.8 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
3. | Employees
The average monthly number of employees, including directors, during the year was 3 (2024 - 3). Page 4
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 April 2024 | 2,120
| At 31 March 2025 | 2,120
| Depreciation |
| At 1 April 2024 | 2,031
| Charge for the year on owned assets | 22
| At 31 March 2025 | 2,053
| Net book value |
| At 31 March 2025 | 67
| At 31 March 2024 | 89
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 105,176
| At 31 March 2025 | 105,176
Page 5
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Investment properties
|  | Freehold investment properties
|  | £
| Valuation |
| At 1 April 2024 | 2,540,000
| At 31 March 2025 | 2,540,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 61,582 | 29,892
| Prepayments and accrued income | 8,409 | 6,194
|  | 69,991 | 36,086
| The other debtor balance of £61,582 (2024: £29,892) is owed by connected companies.
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 6,775 | 6,392
| Corporation tax | 97 | 11,590
| Other taxation and social security | - | 2,514
| Other creditors | 39,047 | 640
| Accruals and deferred income | 25,433 | 26,733
|  | 71,352 | 47,869
Page 6
BRIDGE SERVICE GARAGE (WINDSOR) LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (341,001)
| Charged to profit or loss | 6
| At end of year | (340,995)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 6 | -
| Valuation gains and losses | (341,001) | (341,001)
|  | (340,995) | (341,001)
Page 7