Company Registration No. 03025932 (England and Wales)
Ellfords Accident & Repair Centre Limited
Unaudited accounts
for the year ended 31 March 2025
Ellfords Accident & Repair Centre Limited
Unaudited accounts
Contents
Ellfords Accident & Repair Centre Limited
Company Information
for the year ended 31 March 2025
Directors
T Touzel
M Laker
M Bourne
Company Number
03025932 (England and Wales)
Registered Office
32 Canford Bottom
Wimborne
Dorset
BH21 2HD
United Kingdom
Accountants
Autumn Accounts Ltd
Broadview
Uppington, Hinton Martel
Wimborne
Dorset
BH21 7HA
Ellfords Accident & Repair Centre Limited
Statement of financial position
as at 31 March 2025
Tangible assets
610,376
97,948
Inventories
189,885
144,376
Cash at bank and in hand
71,262
183,638
Creditors: amounts falling due within one year
(307,533)
(289,489)
Net current assets
192,168
361,092
Total assets less current liabilities
802,544
459,040
Creditors: amounts falling due after more than one year
(457,454)
(95,306)
Provisions for liabilities
Deferred tax
(115,971)
(18,610)
Net assets
229,119
345,124
Called up share capital
90
90
Profit and loss account
229,029
345,034
Shareholders' funds
229,119
345,124
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 23 December 2025 and were signed on its behalf by
M Bourne
Director
Company Registration No. 03025932
Ellfords Accident & Repair Centre Limited
Notes to the Accounts
for the year ended 31 March 2025
Ellfords Accident & Repair Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 03025932. The registered office is 32 Canford Bottom, Wimborne, Dorset, BH21 2HD, United Kingdom.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 years Straight Line
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
10 years Straight Line
Computer equipment
20% Reducing Balance
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 assets and liabilities are not discounted.
The Company has adopted the revised FRS 102 Section 20 requirements for accounting for leases. For leases classified as operating leases under the old standard, the Company now recognises a Right-of-Use (ROU) Asset and a corresponding Lease Liability on the balance sheet, except for short-term (12 months or less) and low-value asset leases. The ROU asset is depreciated, and the lease liability is measured using the effective interest method, replacing the straight-line lease expense previously recognised.
Ellfords Accident & Repair Centre Limited
Notes to the Accounts
for the year ended 31 March 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 April 2024
-
203,566
64,980
7,327
31,022
306,895
Additions
473,371
54,994
15,483
64,546
-
608,394
Disposals
-
(102,976)
(53,980)
(7,327)
-
(164,283)
At 31 March 2025
473,371
155,584
26,483
64,546
31,022
751,006
At 1 April 2024
-
123,338
52,824
7,327
25,458
208,947
Charge for the year
31,558
18,245
2,291
4,084
1,766
57,944
On disposals
-
(74,020)
(44,914)
(7,327)
-
(126,261)
At 31 March 2025
31,558
67,563
10,201
4,084
27,224
140,630
At 31 March 2025
441,813
88,021
16,282
60,462
3,798
610,376
At 31 March 2024
-
80,228
12,156
-
5,564
97,948
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Plant & machinery
-
4,112
Raw materials
17,365
17,195
Work in progress
172,520
127,181
Amounts falling due within one year
Trade debtors
171,885
239,612
Accrued income and prepayments
15,008
26,750
Other debtors
21,967
56,205
Amounts falling due after more than one year
Ellfords Accident & Repair Centre Limited
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
15,837
10,532
Trade creditors
110,459
161,023
Taxes and social security
16,089
37,833
Other creditors
66,484
22,028
Loans from directors
31,531
-
Deferred income
29,792
18,750
8
Creditors: amounts falling due after more than one year
2025
2024
Loans from directors
45,191
80,000
Allotted, called up and fully paid:
90 Ordinary shares of £1 each
90
90
10
Average number of employees
During the year the average number of employees was 17 (2024: 17).