5490845 false motor body work and repairs 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2024-06-30 http://www.companieshouse.gov.uk/cd:CompanySecretary1 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-06-30 http://www.companieshouse.gov.uk/cd:Director1 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-06-30 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-06-30 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-06-30 http://www.companieshouse.gov.uk/2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2024-06-30 http://www.companieshouse.gov.uk/cd:FRS102 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/2025-06-30 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-07-01 2025-06-30 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 5490845
K. and T. Bodyshop Limited
ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

K. and T. Bodyshop Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
DIRECTORS
Mr K Moffat
SECRETARY
Miss S D Moffat
REGISTERED OFFICE
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 5490845
BANKERS
HSBC Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

K. and T. Bodyshop Limited

ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

K. and T. Bodyshop Limited

BALANCE SHEET AT 30/06/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 95,799 |  |  |  | 56,742
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 61,200 |  |  |  | 61,200 |  |
Debtors |  | 4 |  | 5,394 |  |  |  | 70,659 |  |
Cash at bank and in hand |  |  |  | 66,951 |  |  |  | 57,183 |  |
|  |  |  | 133,545 |  |  |  | 189,042 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 79,641 |  |  |  | 104,536 |  |
NET CURRENT ASSETS |  |  |  |  |  | 53,904 |  |  |  | 84,506
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 149,703 |  |  |  | 141,248
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 26,740 |  |  |  | 15,800
PROVISIONS FOR LIABILITIES AND CHARGES |  |  |  |  |  | 13,545 |  |  |  | 7,666
NET ASSETS |  |  |  |  |  | 109,418 |  |  |  | 117,782
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | 109,318 |  |  |  | 117,682
SHAREHOLDERS' FUNDS |  |  |  |  |  | 109,418 |  |  |  | 117,782
For the year ending 30/06/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 06/03/2025 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Mr K Moffat |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

K. and T. Bodyshop Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25%
Computer Equipment |  | reducing balance 25%
Motor Vehicles |  | reducing balance 25%

1c. Stocks
Stock and work in progress are valued at the lower of cost and net estimated selling price less selling costs. For parts, cost is based on the weighted average purchase price. For work in progress, cost is taken as production cost which includes an appropriate proportion of attributable overheads.

1d. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. Turnover is recognised upon the despatch of goods or provision of services.

1e. Taxation
Corporation tax payable is provided on taxable profits at the current rates. Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain.

1f. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1g. Government Grants
Government grants offering immediate financial assistance for Covid-19 are recognised in profit and loss in the year in which they are received.

K. and T. Bodyshop Limited

1h. Leases
Assets held under hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the agreement. Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Plant and |  |  |  |  |  |
|  | Machinery |  | Equipment |  | Motor Vehicles |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/07/2024 |  | 70,968 |  | 13,540 |  | 232,436 |  | 316,944
Additions |  | 3,055 |  | 1,518 |  | 124,275 |  | 128,848
Disposals |  | - |  | - |  | (91,493) |  | (91,493)
At 30/06/2025 |  | 74,023 |  | 15,058 |  | 265,218 |  | 354,299
Depreciation |  |  |  |  |  |  |  |
At 01/07/2024 |  | 68,563 |  | 11,809 |  | 179,830 |  | 260,202
Disposals |  | - |  | - |  | (46,708) |  | (46,708)
For the year |  | 1,365 |  | 812 |  | 42,829 |  | 45,006
At 30/06/2025 |  | 69,928 |  | 12,621 |  | 175,951 |  | 258,500
Net Book Amounts |  |  |  |  |  |  |  |
At 30/06/2025 |  | 4,095 |  | 2,437 |  | 89,267 |  | 95,799
At 30/06/2024 |  | 2,405 |  | 1,731 |  | 52,606 |  | 56,742

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 56,730 |  | 56,730
Work in progress |  |  |  | 4,470 |  | 4,470
|  |  |  | 61,200 |  | 61,200

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | - |  | 69,245
UK corporation tax |  |  |  | 2,114 |  | -
Prepayments |  |  |  | 3,280 |  | 1,414
|  |  |  | 5,394 |  | 70,659

K. and T. Bodyshop Limited

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | - |  | 2,057
VAT |  |  |  | 9,288 |  | 22,697
Other tax and social security costs |  |  |  | 2,074 |  | 4,140
Directors current account |  |  |  | 36,722 |  | 48,810
Bank loans (unsecured) |  |  |  | 10,000 |  | 10,000
Hire purchase |  |  |  | 11,065 |  | 7,369
Trade creditors |  |  |  | 8,092 |  | 7,063
Accruals |  |  |  | 2,400 |  | 2,400
|  |  |  | 79,641 |  | 104,536

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank Loans (unsecured) >1yr |  |  |  | 746 |  | 10,746
Hire purchase >1yr |  |  |  | 25,994 |  | 5,054
|  |  |  | 26,740 |  | 15,800

7. SECURED CREDITORS |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amount of other creditors which are secured |  |  |  | 37,059 |  | 12,423
Hire purchase creditors are secured on the assets to which the liabilities relate.

8. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 4 |  | 3

K. and T. Bodyshop Limited

9. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 05490845.
The company's registered office is 6 Brunswick Street, Carlisle CA1 1PN.

10. RELATED PARTY TRANSACTIONS
A salary of £9,965 was paid to the director during the year (2024 - £9,096).
Dividends of £30,000 were paid to the director during the year (2024 - £30,000).
At the balance sheet date £36,722 was owed by the company to the director (2024 - £48,810). The loan is interest free, unsecured and repayable on demand.