Garage Services (York) Limited

Garage Services (York) Limited Accountants' Report For the year ended 31 May 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Garage Services (York) Limited for the year ended 31 May 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Garage Services (York) Limited for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Garage Services (York) Limited , as a body, in accordance with the terms of our engagement letter dated 27 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Garage Services (York) Limited and state those matters that we have agreed to state to the Board of Directors of Garage Services (York) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Garage Services (York) Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Garage Services (York) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Garage Services (York) Limited . You consider that Garage Services (York) Limited 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 accounts of Garage Services (York) Limited . 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 accounts 31 May 2025. .................................................... Kendall Accountancy Services Limited 2 Exeter Street Cottingham Hull East Yorkshire HU16 4LU 27 November 2025 1

Garage Services (York) Limited
Accountants' Report
For the year ended 31 May 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Garage Services (York) Limited for the year ended 31 May 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Garage Services (York) Limited for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Garage Services (York) Limited , as a body, in accordance with the terms of our engagement letter dated 27 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Garage Services (York) Limited and state those matters that we have agreed to state to the Board of Directors of Garage Services (York) Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Garage Services (York) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Garage Services (York) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Garage Services (York) Limited . You consider that Garage Services (York) Limited 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 accounts of Garage Services (York) Limited . 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 accounts

31 May 2025.

....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
27 November 2025

Garage Services (York) Limited
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	59,101	23,044
		59,101	23,044
Current assets
Stocks		4,000	2,448
Debtors		44,783	45,833
Cash at bank and in hand		22,923	19,750
		71,706	68,031
Creditors: amount falling due within one year		(111,931)	(56,583)
Net current assets		(40,225)	11,448

Total assets less current liabilities		18,876	34,492
Creditors: amount falling due after more than one year		-	(11,754)
Provisions for liabilities		(7,976)	(4,378)
Net assets		10,900	18,360

Capital and reserves
Called up share capital	5	3	3
Profit and loss account		10,897	18,357
Shareholders' funds		10,900	18,360

For the year ended 31 May 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 27 November 2025 and were signed on its behalf by:

-------------------------------
Christopher Bruce
Director

Garage Services (York) Limited
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

Garage Services (York) Limited is a private company, limited by shares, registered in England and Wales, registration number 05054692, registration address 2 Exeter Street, Cottingham, East Riding of Yorkshire, HU16 4LU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Straight Line
Plant and Machinery	20% Straight Line
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 June 2024	90,000	90,000
Additions	-	-
Disposals	-	-
At 31 May 2025	90,000	90,000
Amortisation
At 01 June 2024	90,000	90,000
Charge for year	-	-
On disposals	-	-
At 31 May 2025	90,000	90,000
Net book values
At 31 May 2025	-	-
At 31 May 2024	-	-

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£	£
At 01 June 2024	12,546	81,463	27,522	-	-	121,531
Additions	-	-	6,200	40,000	181	46,381
Disposals	-	-	-	-	-	-
At 31 May 2025	12,546	81,463	33,722	40,000	181	167,912
Depreciation
At 01 June 2024	12,546	73,399	12,542	-	-	98,487
Charge for year	-	4,469	3,845	2,000	10	10,324
On disposals	-	-	-	-	-	-
At 31 May 2025	12,546	77,868	16,387	2,000	10	108,811
Net book values
Closing balance as at 31 May 2025	-	3,595	17,335	38,000	171	59,101
Opening balance as at 01 June 2024	-	8,064	14,980	-	-	23,044

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
RE & CB Holdings Ltd	(36,000)		-		(52,312)		(6,649)


Registered Number: 05054692
England and Wales
GARAGE SERVICES (YORK) LIMITED

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025