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COMPANY REGISTRATION NUMBER: 08937216

G & A Autocare Ltd

Filleted Unaudited Financial Statements

31 March 2025

G & A Autocare Ltd

Financial Statements

Year ended 31 March 2025

Contents | Page

Officers and professional advisers | 1

Accountants report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 5

G & A Autocare Ltd

Officers and Professional Advisers

The board of directors | Mr G Smith
| Mr A Wilford
| Mr G Still

Registered office | Unit G & H, Eckland Lodge Industrial Estate
| Desborough Road
| Market Harborough
| England
| LE16 8HB

Accountants | A Plus Accountants Limited
| Accountants
| 10 Canberra House
| Corbygate Business Park
| Corby
| Northants
| NN17 5JG

G & A Autocare Ltd

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of G & A Autocare Ltd

Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of G & A Autocare Ltd for the year ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of G & A Autocare Ltd, as a body, in accordance with the terms of our engagement letter dated 28 April 2014. Our work has been undertaken solely to prepare for your approval the financial statements of G & A Autocare Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than G & A Autocare Ltd and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that G & A Autocare Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of G & A Autocare Ltd. You consider that G & A Autocare Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of G & A Autocare Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
A Plus Accountants Limited Accountants
10 Canberra House Corbygate Business Park Corby Northants NN17 5JG
21 November 2025

G & A Autocare Ltd

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 32,895 | 25,852

Current assets

Stocks | 7,100 |  | 5,000
Debtors | 6 | 46,096 |  | 25,858
Cash at bank and in hand | 82,179 |  | 63,001
| --------- |  | --------
| 135,375 |  | 93,859

Creditors: amounts falling due within one year | 7 | 143,395 |  | 101,431
| --------- |  | ---------
Net current liabilities |  | 8,020 | 7,572
|  | -------- | --------
Total assets less current liabilities |  | 24,875 | 18,280

Creditors: amounts falling due after more than one year | 8 |  | 833 | 5,000
|  | -------- | --------
Net assets |  | 24,042 | 13,280
|  | -------- | --------

Capital and reserves

Called up share capital |  | 30 | 30
Profit and loss account |  | 24,012 | 13,250
|  | -------- | --------
Shareholders funds |  | 24,042 | 13,280
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

G & A Autocare Ltd

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 21 November 2025 , and are signed on behalf of the board by:
Mr G Smith Director
Company registration number: 08937216

G & A Autocare Ltd

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit G & H, Eckland Lodge Industrial Estate, Desborough Road, Market Harborough, LE16 8HB, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Government grants
Government grants are accounted for under FRS 102 Section 24 'Government grants'. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.
The Company has opted to account for Government grants under the accrual method. Grants relating to revenue shall be recognised in income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it it becomes receivable.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leashold property improvements | - | 25% reducing balance
| Plant & Machinery | - | 25% reducing balance
| Motor Vehicles | - | 25% reducing balance
| Equipments | - | 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
4. Particulars of employees
The average number of persons employed by the company during the year amounted to 8 (2024: 7 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 April 2024 | – | 68,455 | 1,600 | 14,326 | 84,381
Additions | 2,882 | 12,121 | – | 5,672 | 20,675
Disposals | – | ( 23,740) | ( 600) | ( 12,914) | ( 37,254)
| ------- | -------- | ------- | -------- | --------
At 31 March 2025 | 2,882 | 56,836 | 1,000 | 7,084 | 67,802
| ------- | -------- | ------- | -------- | --------
Depreciation |  |  |  |  |
At 1 April 2024 | – | 47,321 | 760 | 10,448 | 58,529
Charge for the year | 68 | 7,385 | 210 | 1,563 | 9,226
Disposals | – | ( 22,512) | ( 574) | ( 9,762) | ( 32,848)
| ------- | -------- | ------- | -------- | --------
At 31 March 2025 | 68 | 32,194 | 396 | 2,249 | 34,907
| ------- | -------- | ------- | -------- | --------
Carrying amount |  |  |  |  |
At 31 March 2025 | 2,814 | 24,642 | 604 | 4,835 | 32,895
| ------- | -------- | ------- | -------- | --------
At 31 March 2024 | – | 21,134 | 840 | 3,878 | 25,852
| ------- | -------- | ------- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 28,948 | 17,189
Other debtors | 17,148 | 8,669
| -------- | --------
| 46,096 | 25,858
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,000 | 5,834
Trade creditors | 90,673 | 56,005
Corporation tax | 24,412 | 19,638
Social security and other taxes | 21,810 | 15,758
Other creditors | 1,500 | 4,196
| --------- | ---------
| 143,395 | 101,431
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 833 | 5,000
| ---- | -------

9. Commitments under operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 51,319 | 13,661
Later than 1 year and not later than 5 years | 138,731 | –
| --------- | --------
| 190,050 | 13,661
| --------- | --------

Included within non-cancellable operating leases are two rental leases. One expires in July-2027 and the other expires in December 2030. Rent is reviewed annually.