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Registered number: 10703123
Total Body Shop Repairs Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Total Body Shop Repairs Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Total Body Shop Repairs Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 10703123

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 245,208 |  | 284,395
Investments | 5 |  | 4,967 |  | 4,967
|  |  | 250,175 |  | 289,362
CURRENT ASSETS
Stocks | 6 | 30,773 |  | 29,420 |
Debtors | 7 | 437,218 |  | 465,596 |
Cash at bank and in hand |  | 346,277 |  | 309,774 |
|  | 814,268 |  | 804,790 |
Creditors: Amounts Falling Due Within One Year | 8 | (576,915 ) |  | (605,628 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 237,353 |  | 199,162
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 487,528 |  | 488,524
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (30,001 ) |  | (62,051 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (61,302 ) |  | (71,099 )
NET ASSETS |  |  | 396,225 |  | 355,374
CAPITAL AND RESERVES
Called up share capital | 11 |  | 105 |  | 105
Profit and Loss Account |  |  | 396,120 |  | 355,269
SHAREHOLDERS' FUNDS |  |  | 396,225 |  | 355,374

Page 1
Page 2
Total Body Shop Repairs Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Paul Scott Director
06/01/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Total Body Shop Repairs Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Total Body Shop Repairs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10703123 . The registered office is Unit 4, 65 Sienna White Hart Avenue, London, SE28 0GW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | NIL
Plant & Machinery | 15% WDV
Motor Vehicles | 15% WDV
Fixtures & Fittings | 15% WDV
Computer Equipment | 15% WDV

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Total Body Shop Repairs Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 24 (2024: 22)
24 22
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 May 2024 | 9,971 | 256,140 | 123,180 | 84,272
Additions | - | - | - | 4,942
Disposals | - | (18,750 ) | - | -
As at 30 April 2025 | 9,971 | 237,390 | 123,180 | 89,214
Depreciation
As at 1 May 2024 | 997 | 130,958 | 34,184 | 36,282
Provided during the period | 997 | 17,311 | 13,350 | 7,939
Disposals | - | (8,963 ) | - | -
As at 30 April 2025 | 1,994 | 139,306 | 47,534 | 44,221
Net Book Value
As at 30 April 2025 | 7,977 | 98,084 | 75,646 | 44,993
As at 1 May 2024 | 8,974 | 125,182 | 88,996 | 47,990

Page 4
Page 5
Total Body Shop Repairs Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 May 2024 | 20,150 | 493,713
Additions | 8,521 | 13,463
Disposals | - | (18,750 )
As at 30 April 2025 | 28,671 | 488,426
Depreciation
As at 1 May 2024 | 6,897 | 209,318
Provided during the period | 3,266 | 42,863
Disposals | - | (8,963 )
As at 30 April 2025 | 10,163 | 243,218
Net Book Value
As at 30 April 2025 | 18,508 | 245,208
As at 1 May 2024 | 13,253 | 284,395

5. Investments

| Other
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 4,967
As at 30 April 2025 | 4,967
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 4,967
As at 1 May 2024 | 4,967

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 30,773 |  | 29,420

Page 5
Page 6
Total Body Shop Repairs Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 147,837 |  | 208,649
Other debtors | 78,541 |  | 46,875
Inter-company account | 210,840 |  | 210,000
Director's loan account | - |  | 72
| 437,218 |  | 465,596

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 25,800 |  | 25,800
Trade creditors | 80,048 |  | 119,282
Bank loans and overdrafts | 6,250 |  | 6,250
Corporation tax | 177,019 |  | 143,232
Other taxes and social security | 10,657 |  | 38,858
VAT | 154,824 |  | 166,475
Other creditors | 115,157 |  | 99,387
Inter company account | 6,344 |  | 6,344
Director's loan account | 816 |  | -
| 576,915 |  | 605,628

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,730 |  | 36,530
Bank loans | 19,271 |  | 25,521
| 30,001 |  | 62,051

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 25,800 |  | 25,800
Later than one year and not later than five years | 10,730 |  | 36,530
| 36,530 |  | 62,330
| 36,530 |  | 62,330

Page 6
Page 7
Total Body Shop Repairs Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 105 |  | 105

12. Related Party Transactions
Included in the Other Debtors is an amount owed from Mushers Garage Ltd totalling £120,000 (2024 - £120,000), for which Mr S Lazell is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Capital Taxis Ltd totalling £90,000 (2024 - £90,000), for which Mr S Lazell is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Talison Taxis Ltd totalling £660 (2024 - £0), for which Mr S Lazell is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Talison Prop Co Limited totalling £180 (2024 - £0), for which Mr S Lazell is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company directors totalling £816 (2024 - £72 Debtor), no interest is to be charged.
Included in the Other Creditors is an amount owed to TBS Courtesy Ltd totalling £6,344 (2024 - £6,344), for which Mr P Scott is a director. No interest is to be charged and no repayment terms have been agreed.
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