REGISTERED NUMBER: 04733926 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Newton Vehicle Services Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P Walls

Mrs A J Golding-Walls

SECRETARY:

Mrs A Golding-Walls

REGISTERED OFFICE:

Units 2-3 Victoria Road

NEWTON LE WILLOWS

Merseyside

WA12 9RL

REGISTERED NUMBER:

04733926 (England and Wales)

ACCOUNTANTS:

GR Taylor & Co Accountants

54-56 Ormskirk Street

ST HELENS

Merseyside

WA10 2TF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

40,357

44,888

40,357

44,888

CURRENT ASSETS

Stocks and WIP

3,200

3,000

Debtors

3,398

1,557

Cash at bank and in hand

73,089

41,237

79,687

45,794

CREDITORS

Amounts falling due within one year

66,771

38,090

NET CURRENT ASSETS

12,916

7,704

TOTAL ASSETS LESS CURRENT LIABILITIES

53,273

52,592

CREDITORS

Amounts falling due after more than one year

16,845

8,255

NET ASSETS

36,428

44,337

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

35,428

43,337

SHAREHOLDERS' FUNDS

36,428

44,337

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 December 2025 and were signed on its behalf by:

Mr P Walls - Director

1.	STATUTORY INFORMATION

Newton Vehicle Services 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty 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.

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and wip 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.

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 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2024

and 31 May 2025

2,000

AMORTISATION

At 1 June 2024

and 31 May 2025

2,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2024

138,078

Additions

1,000

Disposals

(2,300

)

At 31 May 2025

136,778

DEPRECIATION

At 1 June 2024

93,190

Charge for year

5,207

Eliminated on disposal

(1,976

)

At 31 May 2025

96,421

NET BOOK VALUE

At 31 May 2025

40,357

At 31 May 2024

44,888