REGISTERED NUMBER: 00912101 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Dando's Motor Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Z T Boulton

D C I Powell

REGISTERED OFFICE:

Avon House

Hatters Lane

Chipping Sodbury

South Gloucestershire

BS37 6AA

REGISTERED NUMBER:

00912101 (England and Wales)

ACCOUNTANTS:

Underwood Lamb Professional Services Ltd

Ground Floor, The Old Barn

Lady Farm

Chelwood

Bristol

BS39 4NN

FIXED ASSETS

Tangible assets

4

119,838

140,477

CURRENT ASSETS

Stocks

5

930,518

810,562

Debtors

6

214,022

143,421

Cash at bank and in hand

665,633

916,764

1,810,173

1,870,747

CREDITORS

Amounts falling due within one year

7

564,766

611,081

NET CURRENT ASSETS

1,245,407

1,259,666

TOTAL ASSETS LESS CURRENT LIABILITIES

1,365,245

1,400,143

CREDITORS

Amounts falling due after more than one year

8

(3,071

)

(13,248

)

PROVISIONS FOR LIABILITIES

(2,426

)

(1,649

)

NET ASSETS

1,359,748

1,385,246

CAPITAL AND RESERVES

Called up share capital

39,500

39,500

Retained earnings

9

1,320,248

1,345,746

SHAREHOLDERS' FUNDS

1,359,748

1,385,246

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

D C I Powell - Director

1.	STATUTORY INFORMATION

Dando's Motor Services 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 represents amounts receivable from the actual sale of vehicles or the provision of services.

Bonuses are received quarterly in accordance with the company achieving targets set by the franchises and these bonuses are recognised on an accruals basis once the company is entitled to them.

The company operates a number of departmental cost centres for internal accounting and management reporting purposes. For value added tax and annual accounting purposes, inter-departmental transactions are ignored and turnover and cost of sales are quoted net of any such internal transactions.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

25% on cost and 10% on cost

Fixtures and fittings

-

25% on cost and 10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Stocks

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

New vehicles are held on consignment. These have been accounted for as assets of the company and the corresponding liabilities are included within trade creditors.

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.

Going concern

These accounts have been prepared on a going concern basis as the directors believe that the company has sufficient funds for the foreseeable future, being 12 months from the date of signature of the financial statements, to meet its liabilities as and when they fall due.

Financial instruments

Financial liabilities and equity investments are classified according to the substance of the contractual arrangements entered into. An equity investment is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

301,389

152,284

136,384

Additions

-

4,987

7,235

Disposals

-

-

-

At 31 March 2025

301,389

157,271

143,619

DEPRECIATION

At 1 April 2024

226,019

128,895

119,167

Charge for year

30,139

6,594

3,336

Eliminated on disposal

-

-

-

At 31 March 2025

256,158

135,489

122,503

NET BOOK VALUE

At 31 March 2025

45,231

21,782

21,116

At 31 March 2024

75,370

23,389

17,217

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

37,790

69,836

697,683

Additions

30,983

1,935

45,140

Disposals

(30,418

)

-

(30,418

)

At 31 March 2025

38,355

71,771

712,405

DEPRECIATION

At 1 April 2024

16,372

66,753

557,206

Charge for year

7,032

2,060

49,161

Eliminated on disposal

(13,800

)

-

(13,800

)

At 31 March 2025

9,604

68,813

592,567

NET BOOK VALUE

At 31 March 2025

28,751

2,958

119,838

At 31 March 2024

21,418

3,083

140,477

5.

STOCKS

31.3.25

31.3.24

£

£

Stock - Cars

907,617

792,181

Stock - Parts

22,901

18,381

930,518

810,562

New vehicles are held on consignment. These have been accounted for as assets of the company and the corresponding liabilities are included with trade creditors.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

126,371

83,227

Other debtors

87,651

60,194

214,022

143,421

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

395,632

360,049

Amounts owed to group undertakings

24,000

24,000

Taxation and social security

84,732

134,469

Other creditors

50,402

82,563

564,766

611,081

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

3,071

13,248

9.

RESERVES

Retained

earnings

£

At 1 April 2024

1,345,746

Deficit for the year

(25,498

)

At 31 March 2025

1,320,248

10.	RELATED PARTY TRANSACTION

The Company was under the control of the directors, Z T Boulton and D C I Powell throughout the current and previous year.

During the year Alden Motor Holdings Limited, the parent company made management charges of £24,000 (2024 - £24,000). At the year end £24,000 was owed to Alden Motor Holdings Limited.

During the year the company was charged management fees of £12,000 (2024 - £12,000) by Laddenbrook Car Sales Ltd, a company in which D Powell, a director of Dandos Motor Services Ltd, is also a director. The charges were deemed by both parties to be at a market rate for the services provided.

During the year the company received management fees of £12,339 (2024 - £7,455) from Sabena Properties Ltd, a company in which Z T Boulton, a director of Dandos Motor Services Ltd, is also a director. The charges were deemed by both parties to be at a market rate for the services provided.