Company registration number 04208956 (England and Wales)
PELLON TYRES AND AUTO CENTRE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
PELLON TYRES AND AUTO CENTRE LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Pellon Tyres and Auto Centre Limited
PELLON TYRES AND AUTO CENTRE LIMITED
Statement Of Financial Position
as at 30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
368,902
357,737
Current assets
Stocks
40,045
52,280
Debtors
4
27,551
54,860
Cash at bank and in hand
40,166
14,843
107,762
121,983
Creditors: amounts falling due within one year
5
(163,108)
(259,088)
Net current liabilities
(55,346)
(137,105)
Total assets less current liabilities
313,556
220,632
Creditors: amounts falling due after more than one year
6
(131,502)
(44,685)
Provisions for liabilities
7
(33,071)
(33,581)
Net assets
148,983
142,366
Capital and reserves
Called up share capital
8
1,010
1,010
Revaluation reserve
9
140,989
140,989
Profit and loss reserves
6,984
367
Total equity
148,983
142,366
Pellon Tyres and Auto Centre Limited
PELLON TYRES AND AUTO CENTRE LIMITED
Statement Of Financial Position (CONTINUED)
as at 30 June 2025
- 2 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 11 September 2025 and are signed on its behalf by:
E Roberts
Director
Company Registration No. 04208956
Pellon Tyres and Auto Centre Limited
PELLON TYRES AND AUTO CENTRE LIMITED
Notes to the financial statements
for the year ended 30 June 2025
- 3 -
1
Accounting policies
Company information

Pellon Tyres and Auto Centre Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pellon Tyres and Auto Centre, Pellon Lane, Halifax, West Yorkshire, HX1 4PZ.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold land & buildings. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. Turnover is recognised on the provision of service obligation where a right to consideration is due.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
No depreciation
Plant and equipment
25% straightline basis
Fixtures and fittings
25% straightline basis
Computers
33.3% straightline basis
Motor vehicles
20% straightline basis
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Pellon Tyres and Auto Centre Limited
PELLON TYRES AND AUTO CENTRE LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 30 June 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
14
3
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost or valuation
At 1 July 2024
355,000
20,290
12,126
5,098
44,620
437,134
Additions
-
0
13,902
-
0
-
0
-
0
13,902
At 30 June 2025
355,000
34,192
12,126
5,098
44,620
451,036
Depreciation and impairment
At 1 July 2024
-
0
20,290
12,126
5,098
41,883
79,397
Depreciation charged in the year
-
0
-
0
-
0
-
0
2,737
2,737
At 30 June 2025
-
0
20,290
12,126
5,098
44,620
82,134
Carrying amount
At 30 June 2025
355,000
13,902
-
0
-
0
-
0
368,902
At 30 June 2024
355,000
-
0
-
0
-
0
2,737
357,737
Pellon Tyres and Auto Centre Limited
PELLON TYRES AND AUTO CENTRE LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 30 June 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
12,596
9,068
Other debtors
14,955
5,343
27,551
14,411
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
-
0
40,449
Total debtors
27,551
54,860
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
35,478
101,408
Trade creditors
96,163
145,227
Corporation tax
19,153
4,530
Other taxation and social security
7,364
5,423
Other creditors
2,450
-
0
Accruals and deferred income
2,500
2,500
163,108
259,088
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loan
39,002
44,685
Other creditors
92,500
-
0
131,502
44,685
7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
33,071
33,581
Pellon Tyres and Auto Centre Limited
PELLON TYRES AND AUTO CENTRE LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 30 June 2025
- 6 -
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
1,000
1,000
1,000
1,000
B Ordinary shares of £1 each
2
2
8
2
C Ordinary shares of £1 each
8
8
2
8
1,010
1,010
1,010
1,010
9
Revaluation reserve
2025
2024
£
£
At the beginning and end of the year
140,989
140,989
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