REGISTERED NUMBER: 06538362 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

A.C.T. GARAGE EQUIPMENT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Sale

SECRETARY:

Mrs C A Sale

REGISTERED OFFICE:

Hightrees, Main Street

Brookhouse

Laughton

Sheffield

S25 1YA

REGISTERED NUMBER:

06538362 (England and Wales)

ACCOUNTANTS:

Hodgson & Oldfield

Aizlewood's Mill

Nursery Street

Sheffield

S3 8GG

FIXED ASSETS

Tangible assets

4

76,109

61,920

CURRENT ASSETS

Stocks

2,650

2,650

Debtors

5

52,251

69,374

Cash at bank

50,791

45,899

105,692

117,923

CREDITORS

Amounts falling due within one year

6

83,394

105,285

NET CURRENT ASSETS

22,298

12,638

TOTAL ASSETS LESS CURRENT LIABILITIES

98,407

74,558

CREDITORS

Amounts falling due after more than one year

7

(25,549

)

(25,251

)

PROVISIONS FOR LIABILITIES

(19,027

)

(15,480

)

NET ASSETS

53,831

33,827

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

53,829

33,825

SHAREHOLDERS' FUNDS

53,831

33,827

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 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 December 2025 and were signed by:

A Sale - Director

1.	STATUTORY INFORMATION

A.C.T. Garage Equipment 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

Stocks

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 items.

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

128,806

Additions

41,821

Disposals

(25,193

)

At 31 March 2025

145,434

DEPRECIATION

At 1 April 2024

66,886

Charge for year

22,525

Eliminated on disposal

(20,086

)

At 31 March 2025

69,325

NET BOOK VALUE

At 31 March 2025

76,109

At 31 March 2024

61,920

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

58,877

Additions

37,667

At 31 March 2025

96,544

DEPRECIATION

At 1 April 2024

18,300

Charge for year

17,991

At 31 March 2025

36,291

NET BOOK VALUE

At 31 March 2025

60,253

At 31 March 2024

40,577

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

46,159

65,200

Other debtors

6,092

4,174

52,251

69,374

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

23,602

12,688

Trade creditors

16,759

17,101

Taxation and social security

17,453

14,867

Other creditors

25,580

60,629

83,394

105,285

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

25,549

25,251

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

49,151

37,939

The hire purchase contracts are secured on the asset to which they relate.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the director, Mr A Sale, who owns 50% of the issued share capital.