Company Registration No. 09515777 (England and Wales)
A B Motorhomes Ltd
Unaudited accounts
for the year ended 31 March 2025
A B Motorhomes Ltd
Unaudited accounts
Contents
A B Motorhomes Ltd
Company Information
for the year ended 31 March 2025
Company Number
09515777 (England and Wales)
Registered Office
C/O BATESONS 2 STATHAM COURT
STATHAM STREET
MACCLESFIELD
CHESHIRE
SK11 6XN
ENGLAND
Accountants
Batesons Management Services Ltd
2 Statham Court
Statham Street
Macclesfield
Cheshire
SK11 6XN
A B Motorhomes Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
51,452
22,050
Inventories
193,890
156,535
Cash at bank and in hand
54,493
24,354
Creditors: amounts falling due within one year
(60,395)
(43,232)
Net current assets
188,470
137,657
Total assets less current liabilities
239,922
159,707
Creditors: amounts falling due after more than one year
(46,577)
(31,542)
Provisions for liabilities
Deferred tax
(9,776)
(4,190)
Net assets
183,569
123,975
Called up share capital
152
152
Share premium
49,453
49,453
Profit and loss account
133,964
74,370
Shareholders' funds
183,569
123,975
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 director acknowledges his 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 and authorised for issue on 4 September 2025 and were signed on its behalf by
Alex Barnes
Director
Company Registration No. 09515777
A B Motorhomes Ltd
Notes to the Accounts
for the year ended 31 March 2025
A B Motorhomes Ltd is a private company, limited by shares, registered in England and Wales, registration number 09515777. The registered office is C/O BATESONS 2 STATHAM COURT, STATHAM STREET, MACCLESFIELD, CHESHIRE, SK11 6XN, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
15% reducing balance basis
Motor vehicles
25% reducing balance basis
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.
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.
A B Motorhomes Ltd
Notes to the Accounts
for the year ended 31 March 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
18,731
48,395
67,126
Additions
4,251
38,500
42,751
At 31 March 2025
22,982
86,895
109,877
At 1 April 2024
8,708
36,368
45,076
Charge for the year
1,519
11,830
13,349
At 31 March 2025
10,227
48,198
58,425
At 31 March 2025
12,755
38,697
51,452
At 31 March 2024
10,023
12,027
22,050
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
36,091
8,552
Finished goods
193,890
156,535
Amounts falling due within one year
Accrued income and prepayments
482
-
A B Motorhomes Ltd
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Obligations under finance leases and hire purchase contracts
5,441
1,604
Taxes and social security
26,680
17,270
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
28,346
-
Loans from directors
16,564
19,875
9
Deferred taxation
2025
2024
Accelerated capital allowances
9,776
4,190
Provision at start of year
4,190
4,871
Charged/(credited) to the profit and loss account
5,586
(681)
Provision at end of year
9,776
4,190
Allotted, called up and fully paid:
152 Ordinary shares of £1 each
152
152
11
Average number of employees
During the year the average number of employees was 3 (2024: 3).