Company registration number 04827859 (England and Wales)
EARLS BARTON AUTO SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
EARLS BARTON AUTO SERVICES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
EARLS BARTON AUTO SERVICES LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
240
5,551
Current assets
Stocks
70,700
66,200
Debtors
136,575
126,499
Cash at bank and in hand
81,503
117,687
288,778
310,386
Creditors: amounts falling due within one year
(82,057)
(119,723)
Net current assets
206,721
190,663
Total assets less current liabilities
206,961
196,214
Creditors: amounts falling due after more than one year
-
(10,000)
Net assets
206,961
186,214
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
206,861
186,114
Total equity
206,961
186,214
EARLS BARTON AUTO SERVICES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

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.

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 director acknowledges his 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.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

The financial statements were approved and signed by the director and authorised for issue on 25 March 2026
Mr S West
Director
Company registration number 04827859 (England and Wales)
EARLS BARTON AUTO SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Earls Barton Auto Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3 Titley Bawk Avenue, Earls Barton, Northamptonshire, UK, NN6 0LA.

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 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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
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 equipment
20% on cost
Fixtures and fittings
20% on cost
Computers
20% on cost
Motor vehicles
25% on cost

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.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

EARLS BARTON AUTO SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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
13
13
EARLS BARTON AUTO SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
3
Tangible fixed assets
Total
£
Cost
At 1 July 2024
116,257
Additions
300
At 30 June 2025
116,557
Depreciation and impairment
At 1 July 2024
110,706
Depreciation charged in the year
5,611
At 30 June 2025
116,317
Carrying amount
At 30 June 2025
240
At 30 June 2024
5,551
4
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Other information

Total dividends of £500 (202 4 - £5 00) were paid to the director.

For the whole year the company was controlled by S H West, the sole director and 50% shareholder. At the balance sheet date S H West was owed £804 (202 4 - £304).

2025-06-30 2024-07-01 false false false 25 March 2026 CCH Software CCH Accounts Production 2025.100 No description of principal activity Mr S West 04827859 2024-07-01 2025-06-30 04827859 2025-06-30 04827859 2024-06-30 04827859 core:ShareCapital 2025-06-30 04827859 core:ShareCapital 2024-06-30 04827859 core:RetainedEarningsAccumulatedLosses 2025-06-30 04827859 core:RetainedEarningsAccumulatedLosses 2024-06-30 04827859 bus:Director1 2024-07-01 2025-06-30 04827859 core:PlantMachinery 2024-07-01 2025-06-30 04827859 core:FurnitureFittings 2024-07-01 2025-06-30 04827859 core:ComputerEquipment 2024-07-01 2025-06-30 04827859 core:MotorVehicles 2024-07-01 2025-06-30 04827859 2023-07-01 2024-06-30 04827859 2024-06-30 04827859 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 04827859 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 04827859 bus:FRS102 2024-07-01 2025-06-30 04827859 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04827859 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP