BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company is that of retail motor trade. 19 February 2026 0 0 00424135 2025-12-31 00424135 2024-12-31 00424135 2023-12-31 00424135 2025-01-01 2025-12-31 00424135 2024-01-01 2024-12-31 00424135 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 00424135 uk-curr:PoundSterling 2025-01-01 2025-12-31 00424135 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 00424135 uk-bus:FullAccounts 2025-01-01 2025-12-31 00424135 uk-bus:Director1 2025-01-01 2025-12-31 00424135 uk-bus:RegisteredOffice 2025-01-01 2025-12-31 00424135 uk-bus:Agent1 2025-01-01 2025-12-31 00424135 uk-core:ShareCapital 2025-12-31 00424135 uk-core:ShareCapital 2024-12-31 00424135 uk-core:RevaluationReserve 2025-12-31 00424135 uk-core:RevaluationReserve 2024-12-31 00424135 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 00424135 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 00424135 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 00424135 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 00424135 uk-bus:FRS102 2025-01-01 2025-12-31 00424135 uk-core:LandBuildings 2025-01-01 2025-12-31 00424135 uk-core:PlantMachinery 2025-01-01 2025-12-31 00424135 uk-core:MotorVehicles 2025-01-01 2025-12-31 00424135 uk-core:CurrentFinancialInstruments 2025-12-31 00424135 uk-core:CurrentFinancialInstruments 2024-12-31 00424135 uk-core:WithinOneYear 2025-12-31 00424135 uk-core:WithinOneYear 2024-12-31 00424135 uk-core:EmployeeBenefits 2024-12-31 00424135 uk-core:EmployeeBenefits 2025-01-01 2025-12-31 00424135 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 00424135 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-12-31 00424135 uk-core:OtherDeferredTax 2025-12-31 00424135 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-12-31 00424135 uk-core:EmployeeBenefits 2025-12-31 00424135 2025-01-01 2025-12-31 00424135 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 00424135

Ryedale Garages (1946) Limited

Unaudited Financial Statements

for the financial year ended 31 December 2025

Ryedale Garages (1946) Limited

DIRECTOR AND OTHER INFORMATION

Director | Mr J S Cook
Company Registration Number | 00424135
Registered Office | 1 Riverview
| Keldholme
| Kirkbymoorside
| York
| YO62 6LY
| United Kingdom
Accountants | DAH Accountancy Services Limited
| Chartered Management Accountants
| Cedar Lodge
| York Road
| Shiptonthorpe
| York
| East Yorkshire
| YO43 3PH
| United Kingdom

Ryedale Garages (1946) Limited

Company Registration Number: 00424135

BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 1,724,244 |  | 2,349,703
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 61,480 |  | 493,630
Debtors |  | 6 | 1,011,731 |  | 14,432
Cash at bank and in hand |  |  | 2,129,134 |  | 899,647
|  |  | ───────── |  | ─────────
|  |  | 3,202,345 |  | 1,407,709
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 7 | (469,634) |  | (614,434)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 2,732,711 |  | 793,275
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 4,456,955 |  | 3,142,978
Provisions for liabilities |  | 9 | (6,241) |  | (16,704)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 4,450,714 |  | 3,126,274
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 30,000 |  | 30,000
Revaluation reserve |  |  | - |  | 339,267
Retained earnings |  |  | 4,420,714 |  | 2,757,007
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 4,450,714 |  | 3,126,274
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 19 February 2026

________________________________ |  |  |  |  |
Mr J S Cook |  |  |  |  |
Director |  |  |  |  |

Ryedale Garages (1946) Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Ryedale Garages (1946) Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 00424135. The registered office of the company is 1 Riverview, Keldholme, Kirkbymoorside, York, YO62 6LY, United Kingdom. The principal activity of the company is that of retail motor trade. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. Freehold land is stated at cost and is not depreciated. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | Nil
|  | Plant and machinery | - | 20% & 25% Straight line
|  | Motor vehicles | - | 25% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investment properties
| Investment property is property held either to earn rental income, or for capital appreciation (including future re-development) or for both, but not for sale in the ordinary course of business. Investment property is initially measured at cost, which includes the purchase cost and any directly attributable expenditure. Investment property is subsequently valued at its fair value at each reporting date, by professional external valuers. The difference between the fair value of an investment property at the reporting date and its carrying value prior to the valuation is recognised in the Profit and Loss Account as a fair value gain or loss. Any gain or loss on disposal of an investment property (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognised in the Profit and Loss Account.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 6, (2024 - 17).

4. | Tangible assets
|  | Land and | Investment | Plant and | Motor | Total
|  | buildings | properties | machinery | vehicles |
|  | freehold |  |  |  |
|  | £ | £ | £ | £ | £
| Cost or Valuation
| At 1 January 2025 | 2,273,561 | 69,487 | 841,214 | 32,954 | 3,217,216
| Additions | 9,435 | - | 2,620 | - | 12,055
| Disposals | (583,713) | - | (778,854) | (32,954) | (1,395,521)
| Revaluation | - | (69,487) | - | - | (69,487)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 1,699,283 | - | 64,980 | - | 1,764,263
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 46,604 | - | 789,589 | 31,320 | 867,513
| Charge for the financial year | - | - | 12,297 | 407 | 12,704
| On disposals | (46,604) | - | (761,867) | (31,727) | (840,198)
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | - | - | 40,019 | - | 40,019
|  | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 1,699,283 | - | 24,961 | - | 1,724,244
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 2,226,957 | 69,487 | 51,625 | 1,634 | 2,349,703
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 61,480 | 493,630
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 6,914 | 1,677
| Other debtors | 1,000,000 | -
| Prepayments and accrued income | 4,817 | 12,755
|  | ───────── | ─────────
|  | 1,011,731 | 14,432
|  | ═════════ | ═════════

7. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 72,280 | 222,974
| Taxation (Note 8) | 244,626 | 132,544
| Director's current account | 22,085 | 79,439
| Accruals | 130,643 | 179,477
|  | ───────── | ─────────
|  | 469,634 | 614,434
|  | ═════════ | ═════════

8. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 10,291 | 40,482
| Corporation tax | 234,107 | 81,192
| PAYE / NI | 228 | 10,870
|  | ───────── | ─────────
|  | 244,626 | 132,544
|  | ═════════ | ═════════

9. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Total | Total
|  | allowances |  |
|  |  | 2025 | 2024
|  | £ | £ | £
| At financial year start | 16,704 | 16,704 | 16,704
| Released during the financial year | (10,463) | (10,463) | -
|  | ───────── | ───────── | ─────────
| At financial year end | 6,241 | 6,241 | 16,704
|  | ═════════ | ═════════ | ═════════