IRIS Accounts Production v25.4.0.155 05372781 Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05372781 2024-08-31 05372781 2025-08-31 05372781 2024-09-01 2025-08-31 05372781 2023-08-31 05372781 2023-09-01 2024-08-31 05372781 2024-08-31 05372781 ns15:EnglandWales 2024-09-01 2025-08-31 05372781 ns14:PoundSterling 2024-09-01 2025-08-31 05372781 ns10:Director1 2024-09-01 2025-08-31 05372781 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05372781 ns10:SmallEntities 2024-09-01 2025-08-31 05372781 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05372781 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 05372781 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05372781 ns10:FullAccounts 2024-09-01 2025-08-31 05372781 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 05372781 ns10:Director2 2024-09-01 2025-08-31 05372781 ns10:Director3 2024-09-01 2025-08-31 05372781 ns10:Director4 2024-09-01 2025-08-31 05372781 ns10:RegisteredOffice 2024-09-01 2025-08-31 05372781 ns5:CurrentFinancialInstruments 2025-08-31 05372781 ns5:CurrentFinancialInstruments 2024-08-31 05372781 ns5:ShareCapital 2025-08-31 05372781 ns5:ShareCapital 2024-08-31 05372781 ns5:RevaluationReserve 2025-08-31 05372781 ns5:RevaluationReserve 2024-08-31 05372781 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 05372781 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 05372781 ns5:PlantMachinery 2024-09-01 2025-08-31 05372781 ns5:FurnitureFittings 2024-09-01 2025-08-31 05372781 ns5:ComputerEquipment 2024-09-01 2025-08-31 05372781 ns5:PlantMachinery 2024-08-31 05372781 ns5:PlantMachinery 2025-08-31 05372781 ns5:PlantMachinery 2024-08-31 05372781 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 05372781 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 05372781 ns10:OrdinaryShareClass1 2025-08-31 05372781 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 05372781 ns5:RevaluationReserve 2024-08-31 05372781 ns5:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31

REGISTERED NUMBER: 05372781 (England and Wales)

Baldwins Garage Limited

Unaudited Financial Statements

for the Year Ended

31 August 2025

| Baldwins Garage Limited (Registered number: 05372781) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Baldwins Garage Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | S S Saikhon

| Mrs P Saikhon

| L Saikhon

| S Saikhon

| REGISTERED OFFICE: | 17a Stoke Road

| Aston Fields

| Bromsgrove

| Worcestershire

| B60 3EQ

| REGISTERED NUMBER: | 05372781 (England and Wales)

| ACCOUNTANTS: | Moffat Gilbert

| Unit 12

| Shottery Brook Office Park

| Timothy's Bridge Road

| Stratford upon Avon

| Warwickshire

| CV37 9NR

| Baldwins Garage Limited (Registered number: 05372781) |

Balance Sheet

31 August 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 83,735 |  | 44,908 |  |

CURRENT ASSETS

Stocks | 1,075 |  | 2,556 |  |

Debtors | 5 | 536 |  | 10,671 |  |

Cash at bank and in hand | 59,863 |  | 22,555 |  |

61,474 |  | 35,782 |  |

CREDITORS

Amounts falling due within one year | 6 | 54,955 |  | 41,445 |  |

NET CURRENT ASSETS/(LIABILITIES) | 6,519 |  | (5,663 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 90,254 |  | 39,245 |  |

PROVISIONS FOR LIABILITIES | 20,874 |  | 11,154 |  |

NET ASSETS | 69,380 |  | 28,091 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2 |  | 2 |  |

Revaluation reserve | 8 | 4,953 |  | 6,528 |  |

Retained earnings | 8 | 64,425 |  | 21,561 |  |

SHAREHOLDERS' FUNDS | 69,380 |  | 28,091 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| Baldwins Garage Limited (Registered number: 05372781) |

Balance Sheet - continued

31 August 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 February 2026 and were signed on its behalf by:

S Saikhon - Director

| Baldwins Garage Limited (Registered number: 05372781) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Baldwins Garage Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax. Income is recognised on completion of work and return of vehicle to customer when the invoice is raised.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet 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 arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Baldwins Garage Limited (Registered number: 05372781) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST OR VALUATION

| At 1 September 2024 | 98,403 |  |

| Additions | 56,975 |  |

| At 31 August 2025 | 155,378 |  |

| DEPRECIATION

| At 1 September 2024 | 53,495 |  |

| Charge for year | 18,148 |  |

| At 31 August 2025 | 71,643 |  |

| NET BOOK VALUE

| At 31 August 2025 | 83,735 |  |

| At 31 August 2024 | 44,908 |  |

| Cost or valuation at 31 August 2025 is represented by:

| Plant and

| machinery

| etc

£ |

| Valuation in 2018 | 45,540 |  |

| Cost | 109,838 |  |

155,378 |  |

| If the plant and machinery etc had not been revalued they would have been included at the following historical cost:

| 31.8.25 |  | 31.8.24

£ | £ |

| Cost | 109,838 |  | 52,863 |  |

| Aggregate depreciation | 32,626 |  | 16,578 |  |

| The plant and machinery etc were valued on an open market basis basis on 31 July 2018 by agreement on purchasing the company .

| Baldwins Garage Limited (Registered number: 05372781) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 36 |  | 523 |  |

| Amounts owed by group undertakings | - |  | 3,224 |  |

| Tax | - |  | 6,486 |  |

| Prepayments | 500 |  | 438 |  |

536 |  | 10,671 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 14,210 |  | 21,484 |  |

| Amounts owed to group undertakings | 2,748 |  | - |  |

| Tax | 3,098 |  | - |  |

| Social security and other taxes | 19,015 |  | 3,466 |  |

| Accrued expenses | 15,884 |  | 16,495 |  |

54,955 |  | 41,445 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

8. | RESERVES

| Retained |  | Revaluation |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 September 2024 | 21,561 |  | 6,528 |  | 28,089 |  |

| Profit for the year | 41,289 |  | 41,289 |  |

| Excess depreciation on revaluation | 2,100 |  | (2,100 | ) | - |  |

| Tax effect on revaluation | (525 | ) | 525 |  | - |  |

| At 31 August 2025 | 64,425 |  | 4,953 |  | 69,378 |  |

9. | RELATED PARTY DISCLOSURES

| During the year, the company was charged rent of £9,600 (2024 £9,600) from the parent undertaking, Spa Property Investments Limited, together with management charges of £9,300 (2024 £4,400). The balance owed to that business by the company at the year end was £2,748 (2024 owed to the company £3,224).

10. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Spa Property Investments Limited, a company incorporated in England, whose registered office is located at 16 Earl Rivers Avenue, Heathcote, Warwick. Mr S S Saikhon and Mrs P K Saikhon are regarded as the joint ultimate controlling parties of the company by virtue of their majority shareholdings in the parent undertaking.