IRIS Accounts Production v25.4.12.37 00793787 Board of Directors 1.8.24 30.11.25 30.11.25 false true false false true false Ordinary A Voting 1.00000 Ordinary A Non-voting 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 00793787 2024-07-31 00793787 2025-11-30 00793787 2024-08-01 2025-11-30 00793787 2023-07-31 00793787 2023-08-01 2024-07-31 00793787 2024-07-31 00793787 ns15:EnglandWales 2024-08-01 2025-11-30 00793787 ns14:PoundSterling 2024-08-01 2025-11-30 00793787 ns10:Director1 2024-08-01 2025-11-30 00793787 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-11-30 00793787 ns10:SmallEntities 2024-08-01 2025-11-30 00793787 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-11-30 00793787 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-11-30 00793787 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-11-30 00793787 ns10:FullAccounts 2024-08-01 2025-11-30 00793787 ns10:OrdinaryShareClass1 2024-08-01 2025-11-30 00793787 ns10:OrdinaryShareClass2 2024-08-01 2025-11-30 00793787 ns10:Director2 2024-08-01 2025-11-30 00793787 ns10:RegisteredOffice 2024-08-01 2025-11-30 00793787 ns5:CurrentFinancialInstruments 2025-11-30 00793787 ns5:CurrentFinancialInstruments 2024-07-31 00793787 ns5:Non-currentFinancialInstruments 2025-11-30 00793787 ns5:Non-currentFinancialInstruments 2024-07-31 00793787 ns5:ShareCapital 2025-11-30 00793787 ns5:ShareCapital 2024-07-31 00793787 ns5:RevaluationReserve 2025-11-30 00793787 ns5:RevaluationReserve 2024-07-31 00793787 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 00793787 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 00793787 ns5:LandBuildings 2024-07-31 00793787 ns5:PlantMachinery 2024-07-31 00793787 ns5:FurnitureFittings 2024-07-31 00793787 ns5:MotorVehicles 2024-07-31 00793787 ns5:LandBuildings 2024-08-01 2025-11-30 00793787 ns5:PlantMachinery 2024-08-01 2025-11-30 00793787 ns5:FurnitureFittings 2024-08-01 2025-11-30 00793787 ns5:MotorVehicles 2024-08-01 2025-11-30 00793787 ns5:LandBuildings 2025-11-30 00793787 ns5:PlantMachinery 2025-11-30 00793787 ns5:FurnitureFittings 2025-11-30 00793787 ns5:MotorVehicles 2025-11-30 00793787 ns5:LandBuildings 2024-07-31 00793787 ns5:PlantMachinery 2024-07-31 00793787 ns5:FurnitureFittings 2024-07-31 00793787 ns5:MotorVehicles 2024-07-31 00793787 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-11-30 00793787 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 00793787 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-11-30 00793787 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-07-31 00793787 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-11-30 00793787 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-07-31 00793787 ns10:OrdinaryShareClass1 2025-11-30 00793787 ns10:OrdinaryShareClass2 2025-11-30 00793787 ns5:RevaluationReserve 2024-07-31

REGISTERED NUMBER: 00793787 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 1 AUGUST 2024 TO 30 NOVEMBER 2025 |

| FOR |

| S.& Y.MOTORS(EARL SHILTON)LIMITED |

S.& Y.MOTORS(EARL SHILTON)LIMITED (REGISTERED NUMBER: 00793787) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2024 TO 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| S.& Y.MOTORS(EARL SHILTON)LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 1 AUGUST 2024 TO 30 NOVEMBER 2025

| DIRECTORS: | Dennis Allan Storer

| Philip John Storer

| REGISTERED OFFICE: | 25 Station Road

| Hinckley

| Leicestershire

| LE10 1AP

| REGISTERED NUMBER: | 00793787 (England and Wales)

| ACCOUNTANTS: | Armstrongs

| Chartered Accountants

| 25 Station Road

| Hinckley

| Leicestershire

| LE10 1AP

S.& Y.MOTORS(EARL SHILTON)LIMITED (REGISTERED NUMBER: 00793787) |

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 370,000 |  | 382,960 |  |

CURRENT ASSETS

Stocks | - |  | 2,186 |  |

Debtors | 5 | 316 |  | 11,838 |  |

Cash at bank | 11,673 |  | 44,509 |  |

11,989 |  | 58,533 |  |

CREDITORS

Amounts falling due within one year | 6 | 97,846 |  | 75,476 |  |

NET CURRENT LIABILITIES | (85,857 | ) | (16,943 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 284,143 |  | 366,017 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 8,035 |  |

NET ASSETS | 284,143 |  | 357,982 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 200 |  | 200 |  |

Revaluation reserve | 9 | 378,012 |  | 378,012 |  |

Retained earnings | (94,069 | ) | (20,230 | ) |

SHAREHOLDERS' FUNDS | 284,143 |  | 357,982 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

S.& Y.MOTORS(EARL SHILTON)LIMITED (REGISTERED NUMBER: 00793787) |

BALANCE SHEET - continued

30 NOVEMBER 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 February 2026 and were signed on its behalf by:

Dennis Allan Storer - Director

S.& Y.MOTORS(EARL SHILTON)LIMITED (REGISTERED NUMBER: 00793787) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 AUGUST 2024 TO 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| S.& Y.Motors(Earl Shilton)Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| Tangible fixed assets

| The directors intend to dispose of the freehold property in Earl Shilton; it has been actively marketed for sale since August 2025.

| Remaining balances are depreciated as follows:

| - Plant and Machinery are depreciated at 25% Reducing Balance.

| - Fixtures and Fittings are depreciated at 33% Reducing Balance.

| - Motor Vehicles are depreciated at 25% Reducing Balance.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

S.& Y.MOTORS(EARL SHILTON)LIMITED (REGISTERED NUMBER: 00793787) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 AUGUST 2024 TO 30 NOVEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 8 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 400,000 |  | 447,995 |  | 30,254 |  | 40,950 |  | 919,199 |  |

| Disposals | - |  | (447,995 | ) | (30,254 | ) | (40,950 | ) | (519,199 | ) |

| At 30 November 2025 | 400,000 |  | - |  | - |  | - |  | 400,000 |  |

| DEPRECIATION

| At 1 August 2024 | 30,000 |  | 447,809 |  | 30,166 |  | 28,264 |  | 536,239 |  |

| Eliminated on disposal | - |  | (447,809 | ) | (30,166 | ) | (28,264 | ) | (506,239 | ) |

| At 30 November 2025 | 30,000 |  | - |  | - |  | - |  | 30,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 370,000 |  | - |  | - |  | - |  | 370,000 |  |

| At 31 July 2024 | 370,000 |  | 186 |  | 88 |  | 12,686 |  | 382,960 |  |

| Included in cost or valuation of land and buildings is freehold land of £ 250,000 (2024 - £ 250,000 ) which is not depreciated.

| Cost or valuation at 30 November 2025 is represented by:

| Freehold

| property

£ |

| Valuation in 2013 | 367,332 |  |

| Cost | 32,668 |  |

400,000 |  |

| If the freehold property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 32,668 |  | 32,668 |  |

| Aggregate depreciation | 14,615 |  | 14,615 |  |

| The freehold property was valued on an open market basis on 31 July 2020 by the directors .

S.& Y.MOTORS(EARL SHILTON)LIMITED (REGISTERED NUMBER: 00793787) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 AUGUST 2024 TO 30 NOVEMBER 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 316 |  | 5,568 |  |

| Other debtors | - |  | 6,270 |  |

316 |  | 11,838 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 7,032 |  |

| Trade creditors | 129 |  | 11,984 |  |

| Social security and other taxes | 3,471 |  | 5,410 |  |

| Other creditors | 23,118 |  | 24,610 |  |

| Directors' current accounts | 71,128 |  | 26,440 |  |

97,846 |  | 75,476 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 7,452 |  |

| Bank loans - 2-5 years | - |  | 583 |  |

- |  | 8,035 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Share capital 1 | £1 | 100 |  | 100 |  |

| 100 | Share capital 2 | £1 | 100 |  | 100 |  |

200 |  | 200 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 August 2024

| and 30 November 2025 | 378,012 |  |

10. | DEFERRED TAX

| There are potential tax liabilities on Fixed Asset Revaluation but unrealised trade and capital gains losses indicate that no provision is required in these financial statements.

S.& Y.MOTORS(EARL SHILTON)LIMITED (REGISTERED NUMBER: 00793787) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 AUGUST 2024 TO 30 NOVEMBER 2025

11. | GOING CONCERN

| The Company ceased principal trading activity on 30 November 2025. The directors intend to realise the company's assets, principally its land and buildings, through sale in the next financial year. The proceeds of these planned disposals are expected to be sufficient to settle all known liabilities as they fall due.