REGISTERED NUMBER: 14429146 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Darley Dale Garage Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs D L Key-Smith

S J Key

REGISTERED OFFICE:

Unit 1 Unity Complex

Dale Road North

Darley Dale

Matlock

Derbyshire

DE4 2HX

REGISTERED NUMBER:

14429146 (England and Wales)

ACCOUNTANTS:

Bates Weston LLP

Chartered Accountants

The Mills

Canal Street

Derby

DE1 2RJ

FIXED ASSETS

Intangible assets

4

20,000

26,000

Tangible assets

5

55,829

57,640

75,829

83,640

CURRENT ASSETS

Stocks

2,690

2,629

Debtors

6

12,157

11,724

Cash at bank and in hand

31,268

10,354

46,115

24,707

CREDITORS

Amounts falling due within one year

7

45,129

47,836

NET CURRENT ASSETS/(LIABILITIES)

986

(23,129

)

TOTAL ASSETS LESS CURRENT LIABILITIES

76,815

60,511

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

76,715

60,411

76,815

60,511

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

Mrs D L Key-Smith - Director

1.	STATUTORY INFORMATION

Darley Dale Garage 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 is the invoiced value of goods and services, excluding value added tax, and is recognised in the year in which the goods and services are provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery

- 20% on reducing balance

Fixtures and fittings

- 15% on reducing balance

Motor vehicles

- 25% on reducing balance

Computer equipment

- 33% 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

4,000

Charge for year

6,000

At 31 March 2025

10,000

NET BOOK VALUE

At 31 March 2025

20,000

At 31 March 2024

26,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

42,691

4,174

13,850

3,059

63,774

Additions

11,006

-

-

535

11,541

At 31 March 2025

53,697

4,174

13,850

3,594

75,315

DEPRECIATION

At 1 April 2024

3,346

374

1,966

448

6,134

Charge for year

8,697

572

2,971

1,112

13,352

At 31 March 2025

12,043

946

4,937

1,560

19,486

NET BOOK VALUE

At 31 March 2025

41,654

3,228

8,913

2,034

55,829

At 31 March 2024

39,345

3,800

11,884

2,611

57,640

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,592

9,886

Amounts owed by related party

565

-

Other debtors

-

1,242

Prepayments

-

596

12,157

11,724

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,484

6,336

Amounts owed to related party

4,166

7,540

Tax

18,994

4,895

Social security and other taxes

11,117

-

Other creditors

-

15,000

Directors' current account

148

11,000

Accrued expenses

3,220

3,065

45,129

47,836