Total Body Shop Repairs Ltd

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

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

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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.

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.

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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)

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

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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

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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

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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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