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Youngs Service & Repair Centre Limited

Registered Number
02779067
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

Youngs Service & Repair Centre Limited
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | Mrs N J Young
| Mr W J Young

Company Secretary | Mr W J Young

Registered Address | Gravel Hill
| Amersham Road
| Chalfont St Peter
| SL9 9QN

Registered Number | 02779067 (England and Wales)

Youngs Service & Repair Centre Limited
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 213,875 |  |  |  | 231,813
Investments | 4 |  |  | 1,000 |  |  |  | 1,000
|  |  |  | 214,875 |  |  |  | 232,813
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 4,616 |  |  |  | 5,295 |  |
Debtors |  | 3,337 |  |  |  | 3,381 |  |
Current asset investments | 6 | 6,300 |  |  |  | 6,300 |  |
Cash at bank and on hand |  | 646,613 |  |  |  | 512,585 |  |
|  | 660,866 |  |  |  | 527,561 |  |
Creditors amounts falling due within one year | 7 | (151,219) |  |  |  | (164,891) |  |
Net current assets (liabilities) |  |  |  | 509,647 |  |  |  | 362,670
Total assets less current liabilities |  |  |  | 724,522 |  |  |  | 595,483
Net assets |  |  |  | 724,522 |  |  |  | 595,483
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 21,000 |  |  |  | 21,000
Profit and loss account |  |  |  | 703,522 |  |  |  | 574,483
Shareholders' funds |  |  |  | 724,522 |  |  |  | 595,483

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 22 December 2025, and are signed on its behalf by:
Mr W J Young Director Registered Company No. 02779067

Youngs Service & Repair Centre Limited
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from sale of goods
--- | ---
| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| Contributions to defined contribution plans are expensed in the period to which they relate.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 20
| Vehicles | 20
| Office Equipment | 20

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 10 |  | 10

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | 71,268 |  | 162,142 |  | 232,126 |  | 38,760 |  | 504,296
| Additions | - |  | 17,714 |  | - |  | - |  | 17,714
| At 30 April 25 | 71,268 |  | 179,856 |  | 232,126 |  | 38,760 |  | 522,010
| Depreciation and impairment
| At 01 May 24 | - |  | 130,566 |  | 107,338 |  | 34,579 |  | 272,483
| Charge for year | - |  | 9,858 |  | 24,958 |  | 836 |  | 35,652
| At 30 April 25 | - |  | 140,424 |  | 132,296 |  | 35,415 |  | 308,135
| Net book value
| At 30 April 25 | 71,268 |  | 39,432 |  | 99,830 |  | 3,345 |  | 213,875
| At 30 April 24 | 71,268 |  | 31,576 |  | 124,788 |  | 4,181 |  | 231,813

4. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 May 24 | 1,000 |  | 1,000
| At 30 April 25 | 1,000 |  | 1,000
| Net book value
| At 30 April 25 | 1,000 |  | 1,000
| At 30 April 24 | 1,000 |  | 1,000

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 4,616 |  | 5,295
| Total | 4,616 |  | 5,295

6. | Current asset investments
--- | ---

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 39,041 |  | 40,050
| Bank borrowings and overdrafts | 2,152 |  | 1,167
| Taxation and social security | 104,294 |  | 118,506
| Other creditors | 3,994 |  | 3,477
| Accrued liabilities and deferred income | 1,738 |  | 1,691
| Total | 151,219 |  | 164,891

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.