REGISTERED NUMBER: 01898265 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

MERROW TYRE AND ALIGNMENT CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Heffer

SECRETARY:

Aruna Consultancy Limited

REGISTERED OFFICE:

Unit 1 & 2 Farnham Business Centre

Dogflud Way

Farnham

Surrey

GU9 7UP

REGISTERED NUMBER:

01898265 (England and Wales)

ACCOUNTANTS:

A & N (Haslemere) Limited

Aruna House

2 Kings Road

Haslemere

Surrey

GU27 2QA

FIXED ASSETS

Tangible assets

3

130,864

133,216

CURRENT ASSETS

Stocks

24,760

28,472

Debtors

4

34,540

35,391

Cash at bank and in hand

45,576

209,177

104,876

273,040

CREDITORS

Amounts falling due within one year

5

105,653

121,139

NET CURRENT (LIABILITIES)/ASSETS

(777

)

151,901

TOTAL ASSETS LESS CURRENT LIABILITIES

130,087

285,117

PROVISIONS FOR LIABILITIES

8,320

8,000

NET ASSETS

121,767

277,117

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

120,767

276,117

SHAREHOLDERS' FUNDS

121,767

277,117

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 2 December 2025 and were signed by:

M Heffer - Director

1.	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.

Leasehold property - Straight line over 50 years

Plant and machinery - 25% 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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

3.	TANGIBLE FIXED ASSETS

Leasehold

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 August 2024

181,621

122,261

-

303,882

Additions

-

7,997

2,500

10,497

At 31 July 2025

181,621

130,258

2,500

314,379

DEPRECIATION

At 1 August 2024

80,069

90,597

-

170,666

Charge for year

3,633

9,010

206

12,849

At 31 July 2025

83,702

99,607

206

183,515

NET BOOK VALUE

At 31 July 2025

97,919

30,651

2,294

130,864

At 31 July 2024

101,552

31,664

-

133,216

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

28,227

30,035

Other debtors

6,313

5,356

34,540

35,391

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

79,150

77,407

Taxation and social security

22,257

38,835

Other creditors

4,246

4,897

105,653

121,139