REGISTERED NUMBER: 05469805 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Grays Service Station Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

K D Humphreys

REGISTERED OFFICE:

Station Approach

Grays

Essex

RM17 6NQ

REGISTERED NUMBER:

05469805 (England and Wales)

ACCOUNTANTS:

Cooper & Co

9 Palmers Avenue

Grays

Essex

RM17 5TX

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grays Service Station Limited for the year ended 31 May 2025 which comprise the Income Statement, Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Grays Service Station Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Grays Service Station Limited and state those matters that we have agreed to state to the director of Grays Service Station Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Grays Service Station Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Grays Service Station Limited. You consider that Grays Service Station 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 financial statements of Grays Service Station 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 financial statements.

Cooper & Co

9 Palmers Avenue

Grays

Essex

RM17 5TX

17 November 2025

FIXED ASSETS

Intangible assets

4

25,088

-

Tangible assets

5

53,817

72,567

78,905

72,567

CURRENT ASSETS

Debtors

6

9,193

5,333

Cash at bank and in hand

101,225

80,304

110,418

85,637

CREDITORS

Amounts falling due within one year

7

126,045

106,113

NET CURRENT LIABILITIES

(15,627

)

(20,476

)

TOTAL ASSETS LESS CURRENT LIABILITIES

63,278

52,091

CREDITORS

Amounts falling due after more than one year

8

(8,334

)

(20,833

)

PROVISIONS FOR LIABILITIES

(4,004

)

(4,722

)

NET ASSETS

50,940

26,536

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

50,840

26,436

SHAREHOLDERS' FUNDS

50,940

26,536

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

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

The director acknowledges his 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 director and authorised for issue on 17 November 2025 and were signed by:

K D Humphreys - Director

1.	STATUTORY INFORMATION

Grays Service Station 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

25,088

At 31 May 2025

25,088

NET BOOK VALUE

At 31 May 2025

25,088

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

127,015

DEPRECIATION

At 1 June 2024

54,448

Charge for year

18,750

At 31 May 2025

73,198

NET BOOK VALUE

At 31 May 2025

53,817

At 31 May 2024

72,567

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

9,193

5,333

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

10,000

17,500

Trade creditors

30,531

20,170

Taxation and social security

26,529

12,913

Other creditors

48,985

45,530

126,045

106,113

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

834

10,833

Hire purchase contracts

7,500

10,000

8,334

20,833

9.

RESERVES

Retained

earnings

£

At 1 June 2024

26,436

Profit for the year

60,404

Dividends

(36,000

)

At 31 May 2025

50,840