Fendyke Garage Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 08182233

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Stocks	5	-		18,580
Debtors	6	1,020		6,400
Cash at bank and in hand		3,718		15,012

		4,738		39,992
Creditors: Amounts Falling Due Within One Year	7	(429 )		(11,175 )

NET CURRENT ASSETS (LIABILITIES)			4,309		28,817

TOTAL ASSETS LESS CURRENT LIABILITIES			4,309		28,817

NET ASSETS			4,309		28,817

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			4,209		28,717

SHAREHOLDERS' FUNDS			4,309		28,817

For the year ending 31 October 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Caroline Dickson

Director

20th November 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Fendyke Garage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08182233 . The registered office is Fendyke Garage Fenside Road, Toynton All Saints, Spilsby, Lincolnshire, PE23 5DB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	2	2
Sales, marketing and distribution	1	1

	3	3

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Page 3

Fendyke Garage Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 November 2024	700
Disposals	(700 )

As at 31 October 2025	-

Depreciation
As at 1 November 2024	700
Disposals	(700 )

As at 31 October 2025	-

Net Book Value
As at 31 October 2025	-

As at 1 November 2024	-

5. Stocks

	2025	2024
	£	£
Stock	-	18,580

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	6,400
Deferred tax current asset	1,020	-

	1,020	6,400

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	3,757
Corporation tax	-	2,030
Other taxes and social security	-	69
VAT	-	4,542
Accruals and deferred income	400	600
Directors' loan accounts	29	177

	429	11,175

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Page 3

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Fendyke Garage Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	20,170	13,000

10. Ultimate Controlling Party

The company's ultimate controlling party is C & W Dickson by virtue of their ownership of 100% of the issued share capital in the company.