Company registration number 05951091 (England and Wales)
PH MOTORS (LEIGH) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PH MOTORS (LEIGH) LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PH MOTORS (LEIGH) LIMITED
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,585
1,738
Current assets
Stocks
748
743
Debtors
4
1,869
1,943
Cash at bank and in hand
12,583
11,801
15,200
14,487
Creditors: amounts falling due within one year
5
(5,568)
(6,333)
Net current assets
9,632
8,154
Total assets less current liabilities
13,217
9,892
Provisions for liabilities
(681)
(331)
Net assets
12,536
9,561
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
12,436
9,461
Total equity
12,536
9,561

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

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.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 March 2026 and are signed on its behalf by:
Mr PA Holcroft
Director
Company registration number 05951091 (England and Wales)
PH MOTORS (LEIGH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
1.1
Company information

PH Motors (Leigh) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Medway Close, Leigh, Lancashire, United Kingdom, WN7 3QT.

1.2
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.

1.3
Basis of Preparation

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.4
Turnover

Turnover is recognised at 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.

1.5
Tangible fixed assets

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:

Plant and machinery
20% Reducing balance
Motor vehicles
25% Reducing balance
1.6
Taxation

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been discounted.

2
Employees

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

2025
2024
Number
Number
Total
1
1
PH MOTORS (LEIGH) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
3
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 1 October 2024
6,363
3,900
10,263
Additions
-
0
3,000
3,000
Disposals
-
0
(400)
(400)
At 30 September 2025
6,363
6,500
12,863
Depreciation and impairment
At 1 October 2024
5,278
3,247
8,525
Depreciation charged in the year
217
906
1,123
Eliminated in respect of disposals
-
0
(370)
(370)
At 30 September 2025
5,495
3,783
9,278
Carrying amount
At 30 September 2025
868
2,717
3,585
At 30 September 2024
1,085
653
1,738
4
Debtors: Amounts falling due within one year
2025
2024
£
£
Trade debtors
545
574
Other debtors
1,324
1,369
1,869
1,943
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
-
0
232
Corporation tax
3,780
4,316
Other creditors
1,788
1,785
5,568
6,333
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