Caseware UK (AP4) 2024.0.164 2024.0.164 2024-05-01 No description of principal activity false 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 1354811 2024-05-01 2025-04-30 1354811 2023-05-01 2024-04-30 1354811 2025-04-30 1354811 2024-04-30 1354811 c:Director2 2024-05-01 2025-04-30 1354811 d:MotorVehicles 2024-05-01 2025-04-30 1354811 d:MotorVehicles 2025-04-30 1354811 d:MotorVehicles 2024-04-30 1354811 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 1354811 d:OfficeEquipment 2024-05-01 2025-04-30 1354811 d:OfficeEquipment 2025-04-30 1354811 d:OfficeEquipment 2024-04-30 1354811 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 1354811 d:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 1354811 d:OtherPropertyPlantEquipment 2025-04-30 1354811 d:OtherPropertyPlantEquipment 2024-04-30 1354811 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 1354811 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 1354811 d:CurrentFinancialInstruments 2025-04-30 1354811 d:CurrentFinancialInstruments 2024-04-30 1354811 c:FRS102 2024-05-01 2025-04-30 1354811 c:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 1354811 c:FullAccounts 2024-05-01 2025-04-30 1354811 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 1354811 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:pure

Registered number: 1354811 BUNCOMBES GARAGE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR For the Year Ended 30 April 2025
BUNCOMBES GARAGE LIMITED Registered number: 1354811 BALANCE SHEET As at 30 April 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  | 27,680 |  | 29,181
Current assets | 296,119 |  | 306,887 |
Creditors: amounts falling due within one year | (247,527) |  | (319,509) |
Net current assets/(liabilities) |  | 48,592 |  | (12,622)
Total assets less current liabilities |  | 76,272 |  | 16,559
Net assets |  | 76,272 |  | 16,559
Capital and reserves |  | 76,272 |  | 16,559
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr. A. Buncombe
Director
Date: 4 December 2025
Page 1
BUNCOMBES GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025
1. | General information
Buncombes Garage Ltd is a private compay limited by shares incorporated in England within the United Kingdom.The registered office is situated at Brue Farm, Merry Lane, East Huntspill, Highbridge, Somerset TA9 3PS. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 2
BUNCOMBES GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Office equipment | - | 25% |
|  |  |  | Garage/Workshop | - | 2% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a actual basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 3
BUNCOMBES GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025
4. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Other fixed assets | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 May 2024 | 5,590 | 7,878 | 43,221 | 56,689
| At 30 April 2025 | 5,590 | 7,878 | 43,221 | 56,689
| Depreciation |  |  |  |
| At 1 May 2024 | 5,574 | 5,351 | 16,583 | 27,508
| Charge for the year on owned assets | 4 | 632 | 865 | 1,501
| At 30 April 2025 | 5,578 | 5,983 | 17,448 | 29,009
| Net book value |  |  |  |
| At 30 April 2025 | 12 | 1,895 | 25,773 | 27,680
| At 30 April 2024 | 16 | 2,527 | 26,638 | 29,181
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 2,342
|  | - | 2,342
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 11,752 | 18,684
|  | 11,752 | 18,684
Page 4
BUNCOMBES GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 30 April 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other taxation and social security | 8,093 | -
| Other creditors | 167,434 | 223,509
| Accruals and deferred income | 72,000 | 96,000
|  | 247,527 | 319,509
Page 5