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Registration number: 08497020

Rotherham Car and Van Breakers Limited
Unaudited Financial Statements
for the Year Ended 31 May 2025

Rotherham Car and Van Breakers Limited

(Registration number: 08497020)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 138,574 | 160,128
Current assets |  |  |
Stocks | 4 | 202,297 | 178,114
Debtors | 5 | (4,620) | (4,620)
Cash at bank and in hand |  | 6,368 | 28,260
|  | 204,045 | 201,754
Creditors: Amounts falling due within one year | 6 | (239,679) | (246,712)
Net current liabilities |  | (35,634) | (44,958)
Total assets less current liabilities |  | 102,940 | 115,170
Creditors: Amounts falling due after more than one year | 6 | (22,541) | (55,460)
Net assets |  | 80,399 | 59,710
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 80,299 | 59,610
Shareholders' funds |  | 80,399 | 59,710

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

Rotherham Car and Van Breakers Limited

(Registration number: 08497020)
Balance Sheet as at 31 May 2025 (continued)

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 25 February 2026

.........................................

Mr Anthony John Parkin

Director

Rotherham Car and Van Breakers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | Accounting policies

Statutory information

Rotherham Car and Van Breakers Limited is a private company, limited by shares, domiciled in England and Wales, company number 08497020. The registered office is at Aldwarke Road, Parkgate, Rotherham, S62 6BZ.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land & buildings | 10% Straight Line
Plant & machinery | 25% Reducing Balance
Computer equipment | 25% Straight Line

Rotherham Car and Van Breakers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

1 | Accounting policies (continued)

Fixtures & fittings | 20% Reducing Balance
Motor vehicles | 25% Reducing Balance

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

Rotherham Car and Van Breakers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

3 | Tangible assets

| Land and buildings £ | Fixtures and fittings £ | Plant and machinery £ | Motor vehicles £
Cost
At 1 June 2024 | 24,815 | 49,003 | 270,323 | 51,210
Classification | - | (3,389) | 3,389 | -
Additions | - | 438 | 1,747 | -
At 31 May 2025 | 24,815 | 46,052 | 275,459 | 51,210
Depreciation
At 1 June 2024 | 20,926 | 41,254 | 138,036 | 35,007
Charge for the year | 2,481 | 960 | 16,247 | 4,051
At 31 May 2025 | 23,407 | 42,214 | 154,283 | 39,058
Carrying amount
At 31 May 2025 | 1,408 | 3,838 | 121,176 | 12,152
At 31 May 2024 | 3,890 | 7,749 | 132,286 | 16,203

| Total £
Cost
At 1 June 2024 | 395,351
Classification | -
Additions | 2,185
At 31 May 2025 | 397,536
Depreciation
At 1 June 2024 | 235,223
Charge for the year | 23,739
At 31 May 2025 | 258,962
Carrying amount
At 31 May 2025 | 138,574
At 31 May 2024 | 160,128

Rotherham Car and Van Breakers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

4 | Stocks

| 2025 £ | 2024 £
Other inventories | 202,297 | 178,114

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | (4,620) | (4,620)
| (4,620) | (4,620)

Rotherham Car and Van Breakers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025 (continued)

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Loans and borrowings | 35,920 | 32,919
Trade creditors | 76,755 | 80,435
Taxation and social security | 12,916 | 13,109
Accruals and deferred income | 4,928 | 4,693
Other creditors | 109,160 | 115,556
| 239,679 | 246,712

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Loans and borrowings | 22,541 | 55,460

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 22,541 | 55,460

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | 3,001 | -
Hire purchase contracts | 32,919 | 32,919
| 35,920 | 32,919

The hire purchase contracts are secured on the assets concerned.