REGISTERED NUMBER: 06679765 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

MCKENNAS MOTOR CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A McKenna

REGISTERED OFFICE:

The Granary

High Street

Turvey

Bedfordshire

MK43 8DB

REGISTERED NUMBER:

06679765 (England and Wales)

ACCOUNTANTS:

Cox & Co. (Accountancy) Limited

Chartered Accountants

The Granary

High Street

Turvey

Bedford

Bedfordshire

MK43 8DB

FIXED ASSETS

Tangible assets

4

231,998

235,258

CURRENT ASSETS

Stocks

178,457

113,032

Debtors

5

-

5,700

Cash at bank

304,812

280,822

483,269

399,554

CREDITORS

Amounts falling due within one year

6

144,457

114,402

NET CURRENT ASSETS

338,812

285,152

TOTAL ASSETS LESS CURRENT LIABILITIES

570,810

520,410

CREDITORS

Amounts falling due after more than one year

7

49,951

60,804

NET ASSETS

520,859

459,606

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

520,858

459,605

520,859

459,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 November 2025 and were signed by:

A McKenna - Director

1.	STATUTORY INFORMATION

McKennas Motor Co 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

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

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 September 2024

348,436

15,399

363,835

Additions

2,636

1,829

4,465

At 31 August 2025

351,072

17,228

368,300

DEPRECIATION

At 1 September 2024

115,974

12,603

128,577

Charge for year

7,021

704

7,725

At 31 August 2025

122,995

13,307

136,302

NET BOOK VALUE

At 31 August 2025

228,077

3,921

231,998

At 31 August 2024

232,462

2,796

235,258

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

5,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,185

13,185

Trade creditors

7,747

4,495

Taxation and social security

81,718

61,457

Other creditors

41,807

35,265

144,457

114,402

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

49,951

60,804

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

8,064

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

63,136

73,989

There are charges over the company assets being 9-11 High Street, Pulloxhill, Beds, MK45 4HB in the form of a mortgage deed and debenture with a fixed and floating charge over the companies assets in favour of Lloyds TSB Bank PLC.