REGISTERED NUMBER: 09716385 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

G MOTORBODY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Morland

REGISTERED OFFICE:

36-40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

REGISTERED NUMBER:

09716385 (England and Wales)

ACCOUNTANTS:

Seaman Herbert & Co

36 - 40 Doncaster Road

Barnsley

South Yorkshire

S70 1TL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

55,579

55,723

55,579

55,723

CURRENT ASSETS

Stocks

6

2,258

1,008

Debtors

7

31,951

43,386

Cash at bank

149,505

117,740

183,714

162,134

CREDITORS

Amounts falling due within one year

8

97,241

85,381

NET CURRENT ASSETS

86,473

76,753

TOTAL ASSETS LESS CURRENT LIABILITIES

142,052

132,476

PROVISIONS FOR LIABILITIES

9

10,560

11,680

NET ASSETS

131,492

120,796

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

131,491

120,795

SHAREHOLDERS' FUNDS

131,492

120,796

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 January 2026 and were signed by:

G Morland - Director

1.	STATUTORY INFORMATION

G Motorbody 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 2015, is being amortised evenly over its estimated useful life of five 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

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks 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 Profit & Loss Account and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

9,750

AMORTISATION

At 1 September 2024

and 31 August 2025

9,750

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

10,417

1,981

55,992

1,453

69,843

Additions

-

-

32,500

1,487

33,987

Disposals

-

-

(31,667

)

-

(31,667

)

At 31 August 2025

10,417

1,981

56,825

2,940

72,163

DEPRECIATION

At 1 September 2024

4,764

941

7,567

848

14,120

Charge for year

567

104

7,868

258

8,797

Eliminated on disposal

-

-

(6,333

)

-

(6,333

)

At 31 August 2025

5,331

1,045

9,102

1,106

16,584

NET BOOK VALUE

At 31 August 2025

5,086

936

47,723

1,834

55,579

At 31 August 2024

5,653

1,040

48,425

605

55,723

6.

STOCKS

2025

2024

£

£

Stocks

2,258

1,008

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

30,300

41,935

Prepayments

1,651

1,451

31,951

43,386

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

9,318

14,151

Social security and other taxes

-

2,458

VAT

19,306

18,175

Directors' current accounts

64,592

46,953

Accrued expenses

4,025

3,644

97,241

85,381

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

10,560

11,680

Deferred

tax

£

Balance at 1 September 2024

11,680

Provided during year

(1,120

)

Balance at 31 August 2025

10,560

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Share capital 1

£1

1

1