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Roade Main Garage Limited

Registered Number
07192916
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Roade Main Garage Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Mr J Hemming
| Mrs L Hemming
| Mr S Hemming

Registered Address | 1 Billing Road
| Northampton
| NN1 5AL

Place of Business | 2-8 Stratford Road
| Roade
| Northampton
| NN7 2NJ

Registered Number | 07192916 (England and Wales)

Roade Main Garage Limited
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 4 |  |  | - |  |  |  | 2,820
Tangible assets | 5 |  |  | 694,625 |  |  |  | 590,798
|  |  |  | 694,625 |  |  |  | 593,618
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 57,211 |  |  |  | 68,439 |  |
Debtors | 7 | 36,231 |  |  |  | 40,791 |  |
Cash at bank and on hand |  | 76,859 |  |  |  | 177,654 |  |
|  | 170,301 |  |  |  | 286,884 |  |
Creditors amounts falling due within one year | 8 | (177,688) |  |  |  | (147,609) |  |
Net current assets (liabilities) |  |  |  | (7,387) |  |  |  | 139,275
Total assets less current liabilities |  |  |  | 687,238 |  |  |  | 732,893
Creditors amounts falling due after one year | 9 |  |  | (208,476) |  |  |  | (235,992)
Provisions for liabilities | 10 |  |  | (6,702) |  |  |  | (17,872)
Net assets |  |  |  | 472,060 |  |  |  | 479,029
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 471,960 |  |  |  | 478,929
Shareholders' funds |  |  |  | 472,060 |  |  |  | 479,029

- 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 financial statements were approved and authorised for issue by the Board of Directors on 5 November 2025, and are signed on its behalf by:
Mr S Hemming Director Registered Company No. 07192916

Roade Main Garage Limited
Notes to the Financial Statements
for the year ended 31 March 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.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| 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.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 50
| Plant and machinery | - |  | 5
| Fixtures and fittings | - |  | 4
| Vehicles | 5 |  | -
| Office Equipment | - |  | 5

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Government grants or assistance
--- | ---
| Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 12 |  | 11

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Goodwill |  | Other |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 20,000 |  | 14,100 |  | 34,100
| At 31 March 25 | 20,000 |  | 14,100 |  | 34,100
| Amortisation and impairment
| At 01 April 24 | 20,000 |  | 11,280 |  | 31,280
| Charge for year | - |  | 2,820 |  | 2,820
| At 31 March 25 | 20,000 |  | 14,100 |  | 34,100
| Net book value
| At 31 March 25 | - |  | - |  | -
| At 31 March 24 | - |  | 2,820 |  | 2,820

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 582,913 |  | 167,561 |  | 66,862 |  | 11,293 |  | 14,967 |  | 843,596
| Additions | 159,028 |  | - |  | - |  | 2,594 |  | 394 |  | 162,016
| Disposals | - |  | - |  | (40,867) |  | - |  | - |  | (40,867)
| At 31 March 25 | 741,941 |  | 167,561 |  | 25,995 |  | 13,887 |  | 15,361 |  | 964,745
| Depreciation and impairment
| At 01 April 24 | 63,604 |  | 163,173 |  | 5,757 |  | 8,654 |  | 11,610 |  | 252,798
| Charge for year | 10,521 |  | 1,898 |  | 4,592 |  | 1,530 |  | 1,505 |  | 20,046
| On disposals | - |  | - |  | (2,724) |  | - |  | - |  | (2,724)
| At 31 March 25 | 74,125 |  | 165,071 |  | 7,625 |  | 10,184 |  | 13,115 |  | 270,120
| Net book value
| At 31 March 25 | 667,816 |  | 2,490 |  | 18,370 |  | 3,703 |  | 2,246 |  | 694,625
| At 31 March 24 | 519,309 |  | 4,388 |  | 61,105 |  | 2,639 |  | 3,357 |  | 590,798

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 57,211 |  | 68,439
| Total | 57,211 |  | 68,439

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 5,456 |  | 14,592
| Other debtors | 21,596 |  | 17,046
| Prepayments and accrued income | 9,179 |  | 9,153
| Total | 36,231 |  | 40,791

| As of 31 March 2025, the directors owed the company £18,663 (2024 - £17,046). Interest has been charged at rate of 2.25%. This amount is repayable on demand.

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 52,752 |  | 57,876
| Bank borrowings and overdrafts | 25,179 |  | 26,857
| Taxation and social security | 65,889 |  | 52,209
| Other creditors | 28,729 |  | 5,188
| Accrued liabilities and deferred income | 5,139 |  | 5,479
| Total | 177,688 |  | 147,609

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 92,556 |  | 117,312
| Other creditors | 115,920 |  | 118,680
| Total | 208,476 |  | 235,992

10. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 6,702 |  | 17,872
| Total | 6,702 |  | 17,872