REGISTERED NUMBER: 15156454 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JULY 2025

FOR

SENLAC GARAGE LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

5

31,277

-

Tangible assets

6

39,823

-

71,100

-

CURRENT ASSETS

Debtors

7

-

22

Cash at bank

146,696

55,724

146,696

55,746

CREDITORS

Amounts falling due within one year

8

86,112

22,615

NET CURRENT ASSETS

60,584

33,131

TOTAL ASSETS LESS CURRENT LIABILITIES

131,684

33,131

CREDITORS

Amounts falling due after more than one year

9

(52,333

)

(33,741

)

PROVISIONS FOR LIABILITIES

11

(9,956

)

-

NET ASSETS/(LIABILITIES)

69,395

(610

)

CAPITAL AND RESERVES

Called up share capital

12

200

200

Retained earnings

69,195

(810

)

SHAREHOLDERS' FUNDS

69,395

(610

)

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

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

The directors acknowledge their 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 and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

Mr R T Coleman - Director

Mr J O Marchant - Director

1.	STATUTORY INFORMATION

Senlac Garage Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15156454

Registered office:

Robins Yard

Station Road

Battle

East Sussex

TN33 0DE

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 2024, is being amortised evenly over its estimated useful life of ten 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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

-

20% on reducing balance

Equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

Additions

34,750

2

34,752

At 31 July 2025

34,750

2

34,752

AMORTISATION

Charge for year

3,475

-

3,475

At 31 July 2025

3,475

-

3,475

NET BOOK VALUE

At 31 July 2025

31,275

2

31,277

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

Equipment

Totals

£

£

£

COST

Additions

55,085

938

56,023

Disposals

(10,000

)

-

(10,000

)

At 31 July 2025

45,085

938

46,023

DEPRECIATION

Charge for year

6,842

191

7,033

Eliminated on disposal

(833

)

-

(833

)

At 31 July 2025

6,009

191

6,200

NET BOOK VALUE

At 31 July 2025

39,076

747

39,823

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

VAT

-

22

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

13,825

6,259

Trade creditors

11,071

-

Corporation tax

25,344

-

VAT

14,039

-

Directors' current accounts

20,599

15,856

Accruals and deferred income

1,234

500

86,112

22,615

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

14,865

7,337

Other loans - 2-5 years

37,468

26,404

52,333

33,741

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

36,000

-

Between one and five years

108,000

-

144,000

-

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

9,956

-

Deferred

tax

£

Provided during year

9,956

Balance at 31 July 2025

9,956

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

13.	OTHER FINANCIAL COMMITMENTS

The company has a 3-year service agreement for some of its equipment costing £1,040 p.a which ends on 6 April 2028.