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THOMPSON ACCIDENT REPAIR CENTRE LIMITED

Registered Number
07826150
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

THOMPSON ACCIDENT REPAIR CENTRE LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | THOMPSON, Angela Margaret
| THOMPSON, John Geoffrey
| THOMPSON, Margaret
| THOMPSON, Michael Thomas

Company Secretary | THOMPSON, John Geoffrey

Registered Address | Stephenson Road
| Durranhill Industrial Estate
| Carlisle
| CA1 3NX

Registered Number | 07826150 (England and Wales)

THOMPSON ACCIDENT REPAIR CENTRE LIMITED
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 190,981 |  |  |  | 176,424
|  |  |  | 190,981 |  |  |  | 176,424
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 67,000 |  |  |  | 72,000 |  |
Debtors | 5 | 473,723 |  |  |  | 480,560 |  |
Cash at bank and on hand |  | 1,509,808 |  |  |  | 1,263,152 |  |
|  | 2,050,531 |  |  |  | 1,815,712 |  |
Creditors amounts falling due within one year | 6 | (593,777) |  |  |  | (611,833) |  |
Net current assets (liabilities) |  |  |  | 1,456,754 |  |  |  | 1,203,879
Total assets less current liabilities |  |  |  | 1,647,735 |  |  |  | 1,380,303
Provisions for liabilities | 7 |  |  | (45,800) |  |  |  | (41,800)
Net assets |  |  |  | 1,601,935 |  |  |  | 1,338,503
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 400 |  |  |  | 400
Profit and loss account |  |  |  | 1,601,535 |  |  |  | 1,338,103
Shareholders' funds |  |  |  | 1,601,935 |  |  |  | 1,338,503

- 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 16 January 2026, and are signed on its behalf by:
THOMPSON, Michael Thomas Director Registered Company No. 07826150

THOMPSON ACCIDENT 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.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. 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.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the period of the lease. Where the company is a lessor, rental income from operating leases is credited to the Income Statement on a straight-line basis over the lease term.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Plant and machinery | 15
| Fixtures and fittings | 10
| Vehicles | 15

| Stocks and work in progress
--- | ---
| Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| 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.

| Financial instruments
--- | ---
| The Company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 30 |  | 29

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

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 May 24 | 267,306 |  | 82,312 |  | 39,811 |  | 389,429
| Additions | 4,173 |  | 43,200 |  | - |  | 47,373
| Disposals | - |  | - |  | (5,255) |  | (5,255)
| At 30 April 25 | 271,479 |  | 125,512 |  | 34,556 |  | 431,547
| Depreciation and impairment
| At 01 May 24 | 156,472 |  | 34,295 |  | 22,238 |  | 213,005
| Charge for year | 17,094 |  | 12,408 |  | 1,584 |  | 31,086
| On disposals | - |  | - |  | (3,525) |  | (3,525)
| At 30 April 25 | 173,566 |  | 46,703 |  | 20,297 |  | 240,566
| Net book value
| At 30 April 25 | 97,913 |  | 78,809 |  | 14,259 |  | 190,981
| At 30 April 24 | 110,834 |  | 48,017 |  | 17,573 |  | 176,424

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 67,000 |  | 72,000
| Total | 67,000 |  | 72,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 233,623 |  | 265,630
| Other debtors | 117,845 |  | 84,008
| Prepayments and accrued income | 122,255 |  | 130,922
| Total | 473,723 |  | 480,560

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 280,747 |  | 239,896
| Taxation and social security | 302,679 |  | 343,901
| Other creditors | 4,472 |  | 22,586
| Accrued liabilities and deferred income | 5,879 |  | 5,450
| Total | 593,777 |  | 611,833

7. | Provisions for liabilities
--- | ---
| The provision for deferred tax is made up of £45,800 (2024 - £41,800) in respect of accelerated capital allowances.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 45,800 |  | 41,800
| Total | 45,800 |  | 41,800

8. | Pension commitments
--- | ---
| The pension cost charge represents contributions payable by the company to the fund and amounted to £22,150 (2024 - £21,213).

9. | Other commitments
--- | ---
| At 30 April 2025 the company had future minimum lease payments under non-cancellable operating leases of £90,362 (2024 - £84,168).

10. | Directors advances, credits and guarantees
--- | ---
| On 1 May 2024 a director owed the company £46,413. During the period the director was advanced £182,581 and repaid £173,606 At 30 April 2025 the director owed the company £55,388. Interest was charged on this loan amounting to £1,909 and the loan is repayable on demand. On 1 May 2024 the company owed another director £29,014. During the period the director was advanced £260,371 and repaid £242,436. At 30 April 2025 the director owed the company £46,949. Interest was charged on this loan amounting to £1,424 and the loan is repayable on demand.

11. | Related party transactions
--- | ---
| Included within other creditors is a balance of £Nil (2024 - £18,859) owed to two of the directors in respect of their joint directors' loan account maintained with the company during the year. This balance is unsecured, interest free and repayable on demand. Included within other debtors is a balance of £15,507 (2024 - £8,581) owed to the partnership in which all the directors are partners. This balance is interest free and repayable on demand.