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Registration number: 09548387

Woodbine Motor Group Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Woodbine Motor Group Ltd

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Woodbine Motor Group Ltd

Company Information

Director | Mr SM Ingar

Registered office | Ask Buildings Pelham Street Bolton BL3 3JB

Accountants | AIMS Accountants For Business Chartered Certified AccountantsHarewood House 2-6 Rochdale Road Middleton Manchester M24 6DP

Woodbine Motor Group Ltd

(Registration number: 09548387)
Statement of Financial Position as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 7,575 | 8,188
Current assets |  |  |
Stocks | 5 | 355,126 | 382,211
Debtors | 6 | 175,737 | 126,000
Cash at bank and in hand |  | 54,865 | 50,828
|  | 585,728 | 559,039
Creditors: Amounts falling due within one year | 7 | (95,979) | (102,550)
Net current assets |  | 489,749 | 456,489
Total assets less current liabilities |  | 497,324 | 464,677
Creditors: Amounts falling due after more than one year | 7 | (3,333) | (13,333)
Net assets |  | 493,991 | 451,344
Capital and reserves |  |  |
Called up share capital | 8 | 2 | 2
Retained earnings |  | 493,989 | 451,342
Shareholders' funds |  | 493,991 | 451,344

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 Income Statement.

Woodbine Motor Group Ltd

(Registration number: 09548387)
Statement of Financial Position as at 30 April 2025

Approved and authorised by the director on 19 January 2026

......................................... Mr SM Ingar Director

Woodbine Motor Group Ltd

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 & Wales.

The address of its registered office is:
Ask Buildings
Pelham Street
Bolton
BL3 3JB

These financial statements were authorised for issue by the director on 19 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.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current 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.

Woodbine Motor Group Ltd

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

Tangible assets

Tangible assets are stated in the statement of financial position 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
Office Equipment | 33.33% reducing balance
Fixtures & Fittings | 25% reducing balance

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.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Woodbine Motor Group Ltd

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

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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

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 income statement 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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Woodbine Motor Group Ltd

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

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 3).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 May 2024 | 41,765 | 41,765
Additions | 3,168 | 3,168
At 30 April 2025 | 44,933 | 44,933
Depreciation
At 1 May 2024 | 33,577 | 33,577
Charge for the year | 3,781 | 3,781
At 30 April 2025 | 37,358 | 37,358
Carrying amount
At 30 April 2025 | 7,575 | 7,575
At 30 April 2024 | 8,188 | 8,188

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 355,126 | 382,211

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 175,737 | 126,000
| 175,737 | 126,000

Woodbine Motor Group Ltd

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 | 9 | 10,065 | 10,065
Trade creditors |  | 19,050 | 14,875
Taxation and social security |  | 34,914 | 39,097
Other creditors |  | 31,950 | 38,513
|  | 95,979 | 102,550

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 3,333 | 13,333

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 2 | 2 | 2 | 2

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,333 | 13,333

Woodbine Motor Group Ltd

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

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,000 | 10,000
Other borrowings | 65 | 65
| 10,065 | 10,065

10 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £14,000.00 (2024 - £13,000.00) per ordinary share |  | 28,000 |  | 26,000

11 | Related party transactions

Transactions with the director

2025 | At 1 May 2024 £ | Advances to director £ | At 30 April 2025 £
Mr SM Ingar
Directors loan account | (397) | 252 | (145)

2024 | At 1 May 2023 £ | Advances to director £ | At 30 April 2024 £
Mr SM Ingar
Directors loan account | (5,472) | 5,076 | (397)

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,570 | 12,570