Registration number: 05510829

Barry Hews Automotive Services Limited

Contents

Company Information	1
Profit and Loss Account	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 8

Barry Hews Automotive Services Limited

Company Information

Directors

Mrs G Hews Mr B J Hews

Registered office

Unit B Riverview Park Riverside Road Pottington Business Park Barnstaple Devon EX31 1QN

Accountants

Ward and Co Chartered Accountants West Penhill Farm Fremington Barnstaple Devon EX31 2NG

Barry Hews Automotive Services Limited

Profit and Loss Account for the Year Ended 31 October 2025

	Note	2025 £	2024 £
Turnover		1,461,115	1,400,034
Cost of sales		(596,639)	(561,904)
Gross profit		864,476	838,130
Administrative expenses		(703,828)	(670,288)
Other operating income		500	-
Operating profit		161,148	167,842
Other interest receivable and similar income		4,928	3,831
Profit before tax		166,076	171,673
Tax on profit		(38,858)	(40,331)
Profit for the financial year		127,218	131,342

Barry Hews Automotive Services Limited

(Registration number: 05510829)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	163,959	168,897
Current assets
Stock		34,003	32,384
Debtors	6	82,817	45,685
Cash at bank and in hand		525,726	468,126
		642,546	546,195
Creditors: Amounts falling due within one year	7	(202,120)	(177,844)
Net current assets		440,426	368,351
Total assets less current liabilities		604,385	537,248
Provisions for liabilities		(1,520)	(3,600)
Net assets		602,865	533,648
Capital and reserves
Called up share capital		100	100
Retained earnings		602,765	533,548
Shareholders' funds		602,865	533,648

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 27 December 2025 and signed on its behalf by:
 

......................................... Mr B J Hews Director

Barry Hews Automotive Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit B Riverview Park
Riverside Road
Pottington Business Park
Barnstaple
Devon
EX31 1QN
England

These financial statements were authorised for issue by the Board on 27 December 2025.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Barry Hews Automotive Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Property improvements	Not depreciated
Plant and machinery	8 years straight line
Fixtures, fttings and equipment	8 years straight line
Computer equipment	8 years straight line
Motor vehicles	6 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stock

The cost of finished goods and work in progress comprises direct materials and where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Barry Hews Automotive Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 10).

Barry Hews Automotive Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 November 2024	90,000	90,000
At 31 October 2025	90,000	90,000
Amortisation
At 1 November 2024	90,000	90,000
At 31 October 2025	90,000	90,000
Carrying amount
At 31 October 2025	-	-

5	Tangible assets

	Property improvements £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 November 2024	16,840	337,915	246,155	600,910
Additions	-	4,592	55,314	59,906
Disposals	-	-	(2,500)	(2,500)
At 31 October 2025	16,840	342,507	298,969	658,316
Depreciation
At 1 November 2024	-	281,770	150,243	432,013
Charge for the year	-	24,805	37,539	62,344
At 31 October 2025	-	306,575	187,782	494,357
Carrying amount
At 31 October 2025	16,840	35,932	111,187	163,959
At 31 October 2024	16,840	56,145	95,912	168,897

Barry Hews Automotive Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	39,132	35,863
Prepayments	8,158	9,098
Other debtors	35,527	724
	82,817	45,685

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	60,060	76,717
Taxation and social security	64,302	79,964
Accruals and deferred income	5,314	14,814
Other creditors	72,444	6,349
	202,120	177,844