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Registration number: 9499238

Ilkley Autocare Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Ilkley Autocare Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Ilkley Autocare Limited

Company Information

Director | Mr Simon Bodger

Registered office | Golden Butts Road Ilkley West Yorkshire LS29 8HS

Accountants | Fullertons Limited Chartered Certified AccountantsManchester House 50A Oxford Road Guiseley Leeds LS20 8AB

Ilkley Autocare Limited

(Registration number: 9499238)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 495,752 | 490,111
Current assets |  |  |
Stocks | 5 | 800 | 750
Debtors | 6 | 47,393 | 54,730
Cash at bank and in hand |  | 26,945 | 37,011
|  | 75,138 | 92,491
Creditors: Amounts falling due within one year | 7 | (112,825) | (113,299)
Net current liabilities |  | (37,687) | (20,808)
Total assets less current liabilities |  | 458,065 | 469,303
Creditors: Amounts falling due after more than one year | 7 | (307,370) | (319,828)
Provisions for liabilities |  | (10,758) | (6,338)
Net assets |  | 139,937 | 143,137
Capital and reserves |  |  |
Called up share capital | 8 | 1 | 1
Retained earnings |  | 139,936 | 143,136
Shareholders' funds |  | 139,937 | 143,137

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 January 2026

Ilkley Autocare Limited

(Registration number: 9499238)
Balance Sheet as at 30 April 2025

......................................... Mr Simon Bodger Director

Ilkley Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Golden Butts Road
Ilkley
West Yorkshire
LS29 8HS

These financial statements were authorised for issue by the director on 8 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Ilkley Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | 2 % on buildings cost or valuation
Other property, plant and equipment | 25% on net book value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Ilkley Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 6 (2024 - 5).

Ilkley Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4 | Tangible assets

| Land and buildings £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 May 2024 | 509,417 | 33,600 | 47,493 | 590,510
Additions | - | 40,805 | - | 40,805
Disposals | - | (33,600) | - | (33,600)
At 30 April 2025 | 509,417 | 40,805 | 47,493 | 597,715
Depreciation
At 1 May 2024 | 46,512 | 22,969 | 30,918 | 100,399
Charge for the year | 10,188 | 10,201 | 4,144 | 24,533
Eliminated on disposal | - | (22,969) | - | (22,969)
At 30 April 2025 | 56,700 | 10,201 | 35,062 | 101,963
Carrying amount
At 30 April 2025 | 452,717 | 30,604 | 12,431 | 495,752
At 30 April 2024 | 462,905 | 10,631 | 16,575 | 490,111

Included within the net book value of land and buildings above is £452,718 (2024 - £462,906) in respect of freehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 800 | 750

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 6,893 | 4,730
Other debtors | 40,500 | 50,000
| 47,393 | 54,730

Ilkley Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 38,049 | 31,075
Trade creditors |  | 12,891 | 15,326
Taxation and social security |  | 49,929 | 58,589
Accruals and deferred income |  | 3,043 | 3,181
Other creditors |  | 8,913 | 5,128
|  | 112,825 | 113,299

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £38,049 (2024 - £31,075).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 307,370 | 319,828

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £307,370 (2024 - £319,828).

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 1 | 1 | 1 | 1

9 | Related party transactions

Transactions with the director

2025 | At 1 May 2024 £ | Advances to director £ | Repayments by director £ | At 30 April 2025 £
Mr Simon Bodger
Director's loan account | (129) | 85,734 | (86,000) | (395)

Ilkley Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

2024 | At 1 May 2023 £ | Advances to director £ | Repayments by director £ | At 30 April 2024 £
Mr Simon Bodger
Director's loan account | (1,890) | 56,961 | (55,200) | (129)

Summary of transactions with entities with joint control or significant interest

Loans to related parties

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 50,000 | 50,000
Repaid | (9,500) | (9,500)
At end of period | 40,500 | 40,500

2024 | Entities with joint control or significant influence £ | Total £
Advanced | 50,000 | 50,000
At end of period | 50,000 | 50,000