REGISTERED NUMBER: 11485715 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

STATION ROAD GARAGE 1912 LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Baker

Mrs V A Baker

Mrs D J Brown

REGISTERED OFFICE:

32 The Square

Gillingham

SP8 4AR

REGISTERED NUMBER:

11485715 (England and Wales)

ACCOUNTANTS:

Andrews and Palmer

Chartered Accountants

32 The Square

Gillingham

Dorset

SP8 4AR

FIXED ASSETS

Intangible assets

4

7,402

9,871

Tangible assets

5

125,377

112,863

132,779

122,734

CURRENT ASSETS

Stocks

44,801

15,716

Debtors

6

26,114

26,348

Cash at bank and in hand

305,561

250,394

376,476

292,458

CREDITORS

Amounts falling due within one year

7

129,604

113,966

NET CURRENT ASSETS

246,872

178,492

TOTAL ASSETS LESS CURRENT LIABILITIES

379,651

301,226

PROVISIONS FOR LIABILITIES

9,764

7,307

NET ASSETS

369,887

293,919

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

369,787

293,819

SHAREHOLDERS' FUNDS

369,887

293,919

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mrs D J Brown - Director

1.	STATUTORY INFORMATION

Station Road Garage 1912 Ltd 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.

Turnover

Turnover represents the value of goods sold and services performed during the period, net of VAT. Turnover is recognised at point of sale and when vehicle services are carried out.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

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

Improvements to property

-

4% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on 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.

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 contributes to a defined contribution pension scheme. Contributions payable to the pension scheme are charged to the income statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

24,685

AMORTISATION

At 1 August 2024

14,814

Charge for year

2,469

At 31 July 2025

17,283

NET BOOK VALUE

At 31 July 2025

7,402

At 31 July 2024

9,871

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 August 2024

94,027

81,845

2,604

Additions

-

15,328

-

Disposals

-

-

-

At 31 July 2025

94,027

97,173

2,604

DEPRECIATION

At 1 August 2024

16,192

54,948

1,775

Charge for year

3,762

10,558

208

Eliminated on disposal

-

-

-

At 31 July 2025

19,954

65,506

1,983

NET BOOK VALUE

At 31 July 2025

74,073

31,667

621

At 31 July 2024

77,835

26,897

829

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

15,326

1,079

194,881

Additions

18,500

280

34,108

Disposals

(2,712

)

-

(2,712

)

At 31 July 2025

31,114

1,359

226,277

DEPRECIATION

At 1 August 2024

8,454

649

82,018

Charge for year

6,163

178

20,869

Eliminated on disposal

(1,987

)

-

(1,987

)

At 31 July 2025

12,630

827

100,900

NET BOOK VALUE

At 31 July 2025

18,484

532

125,377

At 31 July 2024

6,872

430

112,863

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

15,435

21,275

Directors' current accounts

2,000

-

Prepayments and accrued income

8,679

5,073

26,114

26,348

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

64,054

45,016

Tax

21,832

31,433

Social security and other taxes

9,123

7,499

Pension control

1,781

1,575

VAT

27,550

22,984

Accrued expenses

5,264

5,459

129,604

113,966

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

100

Ordinary

£1

100

100

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Mrs D J Brown

Balance outstanding at start of year

-

-

Amounts advanced

2,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,000

-

10.	TRANSITION TO FRS 102 1A

On transition to FRS 102 1A adjustments have been made as follows:

1) Deferred taxation has been provided.