Newton Motors Limited

Newton Motors Limited Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Ingle & Company limited 31 March 2025 .................................................... Ingle & Company limited 339 Two Mile Hill Road Kingswood BS15 1AN 03 December 2025 2

Newton Motors Limited
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Ingle & Company limited
31 March 2025

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Ingle & Company limited
339 Two Mile Hill Road
Kingswood
BS15 1AN
03 December 2025

Newton Motors Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	47,807	47,947
		47,807	47,947
Current assets
Stocks	4	195,730	287,530
Debtors	5	69,502	48,617
Cash at bank and in hand		208,474	222,939
		473,706	559,086
Creditors: amount falling due within one year	6	(159,996)	(277,907)
Net current assets		313,710	281,179

Total assets less current liabilities		361,517	329,126
Net assets		361,517	329,126

Capital and reserves
Called up share capital		2,400	2,400
Share premium account	7	25,723	25,723
Profit and loss account		333,394	301,003
Shareholders' funds		361,517	329,126

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 03 December 2025 and were signed on its behalf by:

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Jason Brian Newton
Director

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Simon Robert Newton
Director

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Gary John Richard Dorrell
Director

Newton Motors Limited
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Newton Motors Limited is a private company, limited by shares, registered in England and Wales, registration number 00726477, registration address 598 - 600 Fishponds Road, Fishponds, Bristol, Bristol, BS16 3DA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	15% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 7).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2024	47,013	28,486	410	952	76,861
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 31 March 2025	47,013	28,486	410	952	76,861
Depreciation
At 01 April 2024	-	28,043	278	593	28,914
Charge for year	-	66	20	54	140
On disposals	-	-	-	-	-
At 31 March 2025	-	28,109	298	647	29,054
Net book values
Closing balance as at 31 March 2025	47,013	377	112	305	47,807
Opening balance as at 01 April 2024	47,013	443	132	359	47,947

Stocks

	2025 £		2024 £
Stocks	195,730		287,530
	195,730		287,530

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	52,928	32,753
Prepayments & Accrued Income	4,303	3,688
Other Debtors	12,176	12,176
PAYE & Social Security	95	0
	69,502	48,617

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	15,815	5,289
Corporation Tax	35,757	44,466
PAYE & Social Security	0	175
Accrued Expenses	4,645	4,645
Directors' Current Accounts	78,344	187,644
VAT	25,435	35,688
	159,996	277,907

Share premium account

	2025 £		2024 £
Equity Share Premium b/fwd	25,723		25,723
	25,723		25,723

Registered Number: 00726477
England and Wales
NEWTON MOTORS LIMITED

Filleted Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025