Silverfin false false 31/07/2025 01/08/2024 31/07/2025 S Patel 16/10/2020 S Patel 30/07/2010 16 February 2026 The principal activity of the Company during the financial year was property rental. 07331490 2025-07-31 07331490 bus:Director1 2025-07-31 07331490 bus:Director2 2025-07-31 07331490 2024-07-31 07331490 core:CurrentFinancialInstruments 2025-07-31 07331490 core:CurrentFinancialInstruments 2024-07-31 07331490 core:Non-currentFinancialInstruments 2025-07-31 07331490 core:Non-currentFinancialInstruments 2024-07-31 07331490 core:ShareCapital 2025-07-31 07331490 core:ShareCapital 2024-07-31 07331490 core:SharePremium 2025-07-31 07331490 core:SharePremium 2024-07-31 07331490 core:RetainedEarningsAccumulatedLosses 2025-07-31 07331490 core:RetainedEarningsAccumulatedLosses 2024-07-31 07331490 core:InvestmentPropertyIncludedWithinPPE 2024-07-31 07331490 core:InvestmentPropertyIncludedWithinPPE 2025-07-31 07331490 2024-08-01 2025-07-31 07331490 bus:FilletedAccounts 2024-08-01 2025-07-31 07331490 bus:SmallEntities 2024-08-01 2025-07-31 07331490 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 07331490 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07331490 bus:Director1 2024-08-01 2025-07-31 07331490 bus:Director2 2024-08-01 2025-07-31 07331490 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Company No: 07331490 (England and Wales)

# PARTINGTON SERVICE STATION LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

PARTINGTON SERVICE STATION LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

PARTINGTON SERVICE STATION LIMITED

## BALANCE SHEET

As at 31 July 2025
PARTINGTON SERVICE STATION LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 750,000 |  | 750,000
|  | 750,000 |  | 750,000
Current assets |  |  |  |
Cash at bank and in hand |  | 16,100 |  | 9,104
|  | 16,100 |  | 9,104
Creditors: amounts falling due within one year | 4 | ( 144,890) |  | ( 126,722)
Net current liabilities |  | (128,790) |  | (117,618)
Total assets less current liabilities |  | 621,210 |  | 632,382
Creditors: amounts falling due after more than one year | 5 | ( 238,562) |  | ( 262,077)
Provision for liabilities | 6 | ( 52,313) |  | ( 52,313)
Net assets |  | 330,335 |  | 317,992
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Share premium account |  | 33,686 |  | 33,686
Profit and loss account |  | 296,648 |  | 284,305
Total shareholder's funds |  | 330,335 |  | 317,992

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

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Partington Service Station Limited (registered number: 07331490) were approved and authorised for issue by the Board of Directors on 16 February 2026. They were signed on its behalf by:

S Patel Director |

PARTINGTON SERVICE STATION LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
PARTINGTON SERVICE STATION LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Partington Service Station Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 1, 2 & 8 Sunnyside Business Park, Off Adelaide Street, Bolton, BL3 3NY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
Turnover represents income derived from properties occupied by tenants during the year. Income that is invoiced in advance or arrears is apportioned so that only that relating to the period of the financial statements is included in turnover.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Investment property | not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in the profit or loss.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 1 |  | 1

#### 3. Tangible assets

| Investment property |  | Total
| £ |  | £
Cost/Valuation |  |  |
At 01 August 2024 | 750,000 |  | 750,000
At 31 July 2025 | 750,000 |  | 750,000
Accumulated depreciation |  |  |
At 01 August 2024 | 0 |  | 0
At 31 July 2025 | 0 |  | 0
Net book value |  |  |
At 31 July 2025 | 750,000 |  | 750,000
At 31 July 2024 | 750,000 |  | 750,000

Revaluation of tangible assets

The fair value of the investment properties has been arrived at on the basis of a valuation carried out at 31 July 2021 by the director. The valuations were made on an open market value basis by reference to market evidence and industry experience.
If investment properties were stated at an historical cost basis rather than a fair value basis, the amounts would have been included as follows:

| 2025 |  | 2024
| £ |  | £
Historical cost | 450,000 |  | 450,000
Carrying value | 450,000 |  | 450,000

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 23,516 |  | 22,383
Trade creditors | 65,509 |  | 58,009
Taxation and social security | 33,731 |  | 25,496
Other creditors | 22,134 |  | 20,834
| 144,890 |  | 126,722

#### 5. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 238,562 |  | 262,077

#### 6. Provision for liabilities

| 2025 |  | 2024
| £ |  | £
Deferred tax | 52,313 |  | 52,313