Company registration number 09394376 (England and Wales)
Horbury Garage Ltd
UNAUDITED FINANCIAL STATEMENTS
Financial Statements
for the year ended 30 April 2025
PAGES FOR FILING WITH REGISTRAR
Horbury Garage Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Horbury Garage Ltd
Statement Of Financial Position
as at 30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
253,200
260,485
Investment properties
4
356,071
356,071
609,271
616,556
Current assets
Stocks
24,988
5,800
Debtors
1,020
1,185
Cash at bank and in hand
140,153
94,422
166,161
101,407
Creditors: amounts falling due within one year
(146,628)
(140,661)
Net current assets/(liabilities)
19,533
(39,254)
Total assets less current liabilities
628,804
577,302
Creditors: amounts falling due after more than one year
(834)
(62,254)
Provisions for liabilities
(11,245)
(9,423)
Net assets
616,725
505,625
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
616,625
505,525
Total equity
616,725
505,625
Horbury Garage Ltd
Statement Of Financial Position (continued)
as at 30 April 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 19 January 2026
A Pickles
Director
Company Registration No. 09394376
Horbury Garage Ltd
Notes to the financial statements
for the year ended 30 April 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents amounts invoiced during the year, exclusive of Value Added Tax and is recognised on date on invoice.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
Not depreciated
Plant and machinery
20% Reducing balance
Fixtures, fittings & equipment
33% Straight line
Motor vehicles
25% Reducing balance
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

Stocks

Stock is recorded at the lower of cost and net realisable value.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end 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 represent accumulated differences between the company’s taxable profit and its financial profit arise primarily from the differences between the accelerated capital allowances and depreciation.

Horbury Garage Ltd
Notes to the financial statements (continued)
for the year ended 30 April 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Land and buildings Freehold
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 May 2024
222,795
40,917
7,624
46,734
318,070
Additions
-
0
-
0
705
-
0
705
At 30 April 2025
222,795
40,917
8,329
46,734
318,775
Depreciation and impairment
At 1 May 2024
-
0
32,234
2,124
23,227
57,585
Depreciation charged in the year
-
0
1,737
376
5,877
7,990
At 30 April 2025
-
0
33,971
2,500
29,104
65,575
Carrying amount
At 30 April 2025
222,795
6,946
5,829
17,630
253,200
At 30 April 2024
222,795
8,683
5,500
23,507
260,485
4
Investment property
2025
£
Fair value
At 1 May 2024 and 30 April 2025
356,071
5
Company information

Horbury Garage Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Metic House, Ripley Drive, Normanton, West Yorkshire, WF6 1QT.

2025-04-30 2024-05-01 false false false 19 January 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity A Pickles D Pickles 09394376 2024-05-01 2025-04-30 09394376 2025-04-30 09394376 2024-04-30 09394376 core:LandBuildings core:OwnedOrFreeholdAssets 2025-04-30 09394376 core:PlantMachinery 2025-04-30 09394376 core:FurnitureFittings 2025-04-30 09394376 core:MotorVehicles 2025-04-30 09394376 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-30 09394376 core:PlantMachinery 2024-04-30 09394376 core:FurnitureFittings 2024-04-30 09394376 core:MotorVehicles 2024-04-30 09394376 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 09394376 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 09394376 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 09394376 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 09394376 core:ShareCapital 2025-04-30 09394376 core:ShareCapital 2024-04-30 09394376 core:RetainedEarningsAccumulatedLosses 2025-04-30 09394376 core:RetainedEarningsAccumulatedLosses 2024-04-30 09394376 bus:Director1 2024-05-01 2025-04-30 09394376 core:LandBuildings core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 09394376 core:PlantMachinery 2024-05-01 2025-04-30 09394376 core:FurnitureFittings 2024-05-01 2025-04-30 09394376 core:MotorVehicles 2024-05-01 2025-04-30 09394376 2023-05-01 2024-04-30 09394376 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-30 09394376 core:PlantMachinery 2024-04-30 09394376 core:FurnitureFittings 2024-04-30 09394376 core:MotorVehicles 2024-04-30 09394376 2024-04-30 09394376 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 09394376 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 09394376 bus:FRS102 2024-05-01 2025-04-30 09394376 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 09394376 bus:CompanySecretary1 2024-05-01 2025-04-30 09394376 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP