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POWELLS GARAGE LIMITED

Registered Number
07016009
(England and Wales)

Unaudited Financial Statements for the Period ended
28 February 2025

POWELLS GARAGE LIMITED
Company Information
for the period from 29 February 2024 to 28 February 2025

Directors | JORDAN, Heather Michele
| POWELL, Jonathon Andrew
| POWELL, Kenneth Michael Edwin, Mr.
| POWELL, Thomas Michael

Registered Address | Hallegan Farm
| Hallegan
| Camborne
| TR14 9LT

Registered Number | 07016009 (England and Wales)

POWELLS GARAGE LIMITED
Balance Sheet as at
28 February 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets |  |  |  | 141,469 |  |  |  | -
Investments |  |  |  | 250,000 |  |  |  | -
|  |  |  | 391,469 |  |  |  | -
Current assets |  |  |  |  |  |  |  |
Debtors |  | 184 |  |  |  | - |  |
Cash at bank and on hand |  | 10,211 |  |  |  | - |  |
|  | 10,395 |  |  |  | - |  |
Creditors amounts falling due within one year |  | (33,612) |  |  |  | - |  |
Net current assets (liabilities) |  |  |  | (23,217) |  |  |  | -
Total assets less current liabilities |  |  |  | 368,252 |  |  |  | -
Creditors amounts falling due after one year |  |  |  | (13,333) |  |  |  | -
Provisions for liabilities |  |  |  | (13,230) |  |  |  | -
Net assets |  |  |  | 341,689 |  |  |  | -
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 120 |  |  |  | -
Profit and loss account |  |  |  | 341,569 |  |  |  | -
Shareholders' funds |  |  |  | 341,689 |  |  |  | -

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 3 October 2025, and are signed on its behalf by:
JORDAN, Heather Michele Director
POWELL, Kenneth Michael Edwin, Mr. Director Registered Company No. 07016009

POWELLS GARAGE LIMITED
Notes to the Financial Statements
for the period ended 28 February 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 4 |  | 4