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Company Registration No. 05825938 (England and Wales)
Future Garage Equipment Services Ltd Unaudited accounts for the year ended 31 March 2025
Future Garage Equipment Services Ltd Unaudited accounts Contents
Page
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Future Garage Equipment Services Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
748 
1,267 
Investments
5,355 
5,704 
6,103 
6,971 
Current assets
Inventories
600 
4,250 
Debtors
19,228 
16,713 
Cash at bank and in hand
16,076 
31,736 
35,904 
52,699 
Creditors: amounts falling due within one year
(41,190)
(36,289)
Net current (liabilities)/assets
(5,286)
16,410 
Total assets less current liabilities
817 
23,381 
Creditors: amounts falling due after more than one year
(4,892)
(22,862)
Provisions for liabilities
Deferred tax
(165)
(279)
Net (liabilities)/assets
(4,240)
240 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(4,340)
140 
Shareholders' funds
(4,240)
240 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by
M Torr Director Company Registration No. 05825938
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Future Garage Equipment Services Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Future Garage Equipment Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 05825938. The registered office is 32 TEES ROAD, CHELMSFORD, CM1 7QH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Computer equipment
33% straight line
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
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Future Garage Equipment Services Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
2,165 
3,130 
5,295 
Additions
- 
294 
294 
At 31 March 2025
2,165 
3,424 
5,589 
Depreciation
At 1 April 2024
2,165 
1,863 
4,028 
Charge for the year
- 
813 
813 
At 31 March 2025
2,165 
2,676 
4,841 
Net book value
At 31 March 2025
- 
748 
748 
At 31 March 2024
- 
1,267 
1,267 
5
Investments
Other investments 
£ 
Valuation at 1 April 2024
5,704 
Fair value adjustments
(349)
Valuation at 31 March 2025
5,355 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,430 
11,677 
Accrued income and prepayments
1 
742 
Other debtors
1,797 
4,294 
19,228 
16,713 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,510 
- 
Trade creditors
6,077 
2,038 
Taxes and social security
13,351 
13,811 
Loans from directors
10,150 
8,274 
Accruals
852 
1,042 
Deferred income
2,250 
11,124 
41,190 
36,289 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
4,892 
22,862 
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Future Garage Equipment Services Ltd Notes to the Accounts for the year ended 31 March 2025
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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