Company Registration No. 04651467 (England and Wales)
GROOMS GARAGE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
GROOMS GARAGE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
GROOMS GARAGE LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
500
2,500
Tangible assets
4
40,695
48,673
Investments
5
12,500
12,500
53,695
63,673
Current assets
Stocks
6,350
6,200
Debtors
6
44,991
49,685
Cash at bank and in hand
898,770
782,784
950,111
838,669
Creditors: amounts falling due within one year
7
(642,286)
(569,807)
Net current assets
307,825
268,862
Total assets less current liabilities
361,520
332,535
Capital and reserves
Called up share capital
8
204
202
Profit and loss reserves
361,316
332,333
Total equity
361,520
332,535

The directors of the company have elected not to include a copy of the profit and loss account 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 23 January 2026 and are signed on its behalf by:
Keith Jones
Director
Company Registration No. 04651467
GROOMS GARAGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Grooms Garage Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 4 Grooms Enterprise Park, Pool Road, Newtown, Powys, SY16 1DL.

1.1
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. The principal accounting policies adopted are set out below.

1.2
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.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

1.4
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:

Plant and machinery
25% reducing balance
Motor vehicles
25% reducing balance

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.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

GROOMS GARAGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
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.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

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

2025
2024
Number
Number
Total
6
6
3
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024 and 30 June 2025
40,000
Amortisation and impairment
At 1 July 2024
37,500
Amortisation charged for the year
2,000
At 30 June 2025
39,500
Carrying amount
At 30 June 2025
500
At 30 June 2024
2,500
GROOMS GARAGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
4
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost
At 1 July 2024
107,741
84,350
192,091
Additions
5,586
-
0
5,586
At 30 June 2025
113,327
84,350
197,677
Depreciation and impairment
At 1 July 2024
84,462
58,956
143,418
Depreciation charged in the year
7,216
6,348
13,564
At 30 June 2025
91,678
65,304
156,982
Carrying amount
At 30 June 2025
21,649
19,046
40,695
At 30 June 2024
23,279
25,394
48,673
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
12,500
12,500
Fixed asset investments revalued

The fixed asset investment is included at market value provided by the directors.

6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
36,711
41,313
Prepayments and accrued income
8,280
8,372
44,991
49,685
GROOMS GARAGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
24,514
24,054
Amounts owed to group undertakings
523,413
458,413
Corporation tax
55,844
55,930
Other taxation and social security
27,199
24,304
Other creditors
5,996
1,786
Accruals and deferred income
5,320
5,320
642,286
569,807
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
200
200
200
200
"A" ordinary shares of £1 each
2
2
2
2
"B" ordinary shares of £1 each
1
0
1
-
0
"C" ordinary shares of £1 each
1
0
1
-
0
204
202
204
202
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