08607417 false maintenance and repairs of Motor Vehicles 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2024-06-30 http://www.companieshouse.gov.uk/cd:Director1 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-06-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-06-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass2 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass3 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-06-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass4 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-06-30 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-06-30 http://www.companieshouse.gov.uk/2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2024-06-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2025-06-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 08607417
Cowperthwaites Garage Limited
ACCOUNTS
FOR THE YEAR ENDED 30/06/2025

Cowperthwaites Garage Limited

BALANCE SHEET AT 30/06/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 4 |  |  |  | 712,511 |  |  |  | 694,959
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 12,157 |  |  |  | 6,222 |  |
Debtors |  | 7 |  | 27,441 |  |  |  | 39,056 |  |
Cash at bank and in hand |  |  |  | 358,023 |  |  |  | 352,435 |  |
|  |  |  | 397,621 |  |  |  | 397,713 |  |
CREDITORS: Amounts falling due within one year |  | 8 |  | 239,029 |  |  |  | 310,973 |  |
NET CURRENT ASSETS |  |  |  |  |  | 158,592 |  |  |  | 86,740
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 871,103 |  |  |  | 781,699
PROVISIONS FOR LIABILITIES AND CHARGES |  | 9 |  |  |  | 26,925 |  |  |  | 21,616
NET ASSETS |  |  |  |  |  | 844,178 |  |  |  | 760,083
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 10 |  |  |  | 150,200 |  |  |  | 150,200
Profit and loss account |  |  |  |  |  | 693,978 |  |  |  | 609,883
SHAREHOLDERS' FUNDS |  |  |  |  |  | 844,178 |  |  |  | 760,083
For the year ending 30/06/2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 22/10/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Mr B Cowperthwaite |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Cowperthwaites Garage Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 20%
Commercial Vehicles |  | reducing balance 25%
Fixtures and Fittings |  | reducing balance 15%
Equipment |  | reducing balance 20%

1c. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.

1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

Cowperthwaites Garage Limited

1f. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 10 |  | 10

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/07/2024 |  | 125,000 |  | 125,000
At 30/06/2025 |  | 125,000 |  | 125,000
Depreciation |  |  |  |
At 01/07/2024 |  | 125,000 |  | 125,000
At 30/06/2025 |  | 125,000 |  | 125,000
Net Book Amounts |  |  |  |
At 30/06/2025 |  | - |  | -

Cowperthwaites Garage Limited

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Land And |  | Plant and |  |
|  | Buildings |  | Machinery Etc. |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/07/2024 |  | 599,149 |  | 234,726 |  | 833,875
Additions |  | - |  | 44,437 |  | 44,437
Disposals |  | - |  | (2,750) |  | (2,750)
At 30/06/2025 |  | 599,149 |  | 276,413 |  | 875,562
Depreciation |  |  |  |  |  |
At 01/07/2024 |  | - |  | 138,916 |  | 138,916
Disposals |  | - |  | (2,106) |  | (2,106)
For the year |  | - |  | 26,241 |  | 26,241
At 30/06/2025 |  | - |  | 163,051 |  | 163,051
Net Book Amounts |  |  |  |  |  |
At 30/06/2025 |  | 599,149 |  | 113,362 |  | 712,511
At 30/06/2024 |  | 599,149 |  | 95,810 |  | 694,959

5. INVESTMENT PROPERTIES |  |  |  |
|  | Investment |  |
|  | Properties |  | Total
|  | £ |  | £
Fair value |  |  |  |
At 01/07/2024 |  | 249,732 |  | 249,732
At 30/06/2025 |  | 249,732 |  | 249,732

6. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 12,157 |  | 6,222
|  |  |  | 12,157 |  | 6,222

Cowperthwaites Garage Limited

7. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year: |  |  |  |  |  |
Trade debtors |  |  |  | 27,253 |  | 38,881
Other debtors |  |  |  | 188 |  | 175
|  |  |  | 27,441 |  | 39,056

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Trade creditors |  |  |  | 43,191 |  | 30,123
Taxation and social security |  |  |  | 75,254 |  | 81,657
Other creditors |  |  |  | 120,584 |  | 199,193
|  |  |  | 239,029 |  | 310,973

9. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 26,925 |  | 21,616
|  |  |  | 26,925 |  | 21,616

10. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
130 Ordinary A shares of £1 each |  |  |  | 130 |  | 130
20 Ordinary B shares of £1 each |  |  |  | 20 |  | 20
50 Ordinary D shares of £1 each |  |  |  | 50 |  | 50
150000 Redeemable preference shares of £1 each |  |  |  | 150000 |  | 150000
|  |  |  | 150,200 |  | 150,200