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Registered number: 03173400
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 APRIL 2025
| SLOUGH VAN & TRUCK CENTRE LTD.
SLOUGH VAN & TRUCK CENTRE LTD. |  |
COMPANY INFORMATION
Directors | Mr M K Willis
| Mrs J Willis
| Mr S J Willis
Registered number | 03173400
Registered office | Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
Trading Address | Knights Farm
| Dropmore Road
| Burnham
| Buckinghamshire
| SL1 8NE
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
SLOUGH VAN & TRUCK CENTRE LTD. REGISTERED NUMBER:03173400 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 967,567 |  | 998,597
Investments | 5 |  | 225 |  | 225
|  |  | 967,792 |  | 998,822
Current assets |  |  |  |  |
Stocks |  | 2,027,519 |  | 2,235,434 |
Debtors: amounts falling due within one year | 6 | 704,221 |  | 850,782 |
Cash at bank and in hand |  | 225,831 |  | 379,959 |
|  | 2,957,571 |  | 3,466,175 |
Creditors: amounts falling due within one year | 7 | (377,615) |  | (584,065) |
Net current assets |  |  | 2,579,956 |  | 2,882,110
Total assets less current liabilities |  |  | 3,547,748 |  | 3,880,932
Creditors: amounts falling due after more than one year | 8 |  | - |  | (69,940)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (11,549) |  | (13,631) |
|  |  | (11,549) |  | (13,631)
Net assets |  |  | 3,536,199 |  | 3,797,361
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 3,536,099 |  | 3,797,261
|  |  | 3,536,199 |  | 3,797,361
Page 1
SLOUGH VAN & TRUCK CENTRE LTD. REGISTERED NUMBER:03173400 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr M K Willis
Director
Date: 27 January 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
SLOUGH VAN & TRUCK CENTRE LTD. |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Slough Van & Truck Centre Limited is a private company limited by shares and incorporated in England and Wales. The address of the registered office and principle place of business is given in the company information page of these financial statements. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Exemption from preparing consolidated financial statements
The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
| 2.3 | Going concern
The financial statements have been prepared on a going concern basis. There have been no significant judgements and estimates used in the financial statements that have impacted upon this assessment.
| 2.4 | Revenue
A sale is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Sales are generated through the sale of commercial vehicles and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
SLOUGH VAN & TRUCK CENTRE LTD. |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Pensions
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 payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
SLOUGH VAN & TRUCK CENTRE LTD. |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and reducing balance basis.. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | Straight line
|  |  |  | Office equipment | - | 15% | Reducing balance
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 disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 -8).
Page 5
SLOUGH VAN & TRUCK CENTRE LTD. |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Freehold property | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 1,142,596 | 89,026 | 1,231,622
| At 30 April 2025 | 1,142,596 | 89,026 | 1,231,622
| Depreciation |  |  |
| At 1 May 2024 | 198,521 | 34,504 | 233,025
| Charge for the year on owned assets | 22,852 | 8,178 | 31,030
| At 30 April 2025 | 221,373 | 42,682 | 264,055
| Net book value |  |  |
| At 30 April 2025 | 921,223 | 46,344 | 967,567
| At 30 April 2024 | 944,075 | 54,522 | 998,597
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 May 2024 | 225
| At 30 April 2025 | 225
Page 6
SLOUGH VAN & TRUCK CENTRE LTD. |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 175,276 | 544,892
| Amounts owed by group undertakings | 301,438 | 255,538
| Other debtors | 222,775 | 47,319
| Prepayments and accrued income | 4,732 | 3,033
|  | 704,221 | 850,782
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 18,418 | 94,000
| Trade creditors | 252,816 | 374,892
| Other taxation and social security | 29,102 | 19,316
| Other creditors | 52,557 | 72,535
| Accruals and deferred income | 24,722 | 23,322
|  | 377,615 | 584,065
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 69,940
|  | - | 69,940
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| CBILS Loan | - | 78,333
| Bank loans | 18,418 | 85,607
|  | 18,418 | 163,940
| Details of security provided:
The CBILS loan is secured by way of guarantee provided by the U.K. Government. The bank loan is secured by way of legal charge over the Freehold Property of the company. Page 7
SLOUGH VAN & TRUCK CENTRE LTD. |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
9. | Related party transactions
| The company was owed £301,438 (2024: £255,538) from it's subsidiary company, SL1 Vehicle Hire Ltd. The amount is interest-free and repayable on demand.
Page 8