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REGISTERED NUMBER: 06001850 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

OWL MOTOR SERVICES LTD

OWL MOTOR SERVICES LTD (REGISTERED NUMBER: 06001850)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

OWL MOTOR SERVICES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr J H Skerratt

| Mr R Skerratt

| SECRETARY: | Mrs C P Skerratt

| REGISTERED OFFICE: | Owl Motor Services

| Unit 2

| Richmond Road

| Southsea

| PO5 2LN

| REGISTERED NUMBER: | 06001850 (England and Wales)

| ACCOUNTANTS: | Garbetts (IOW) Limited

| Exchange House

| St Cross Lane

| Newport

| Isle of Wight

| PO30 5BZ

OWL MOTOR SERVICES LTD (REGISTERED NUMBER: 06001850)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 171,073 |  | 175,295 |  |

CURRENT ASSETS

Stocks | 7,688 |  | 9,257 |  |

Debtors | 5 | 22,563 |  | 21,057 |  |

Cash at bank and in hand | 25,350 |  | 17,230 |  |

55,601 |  | 47,544 |  |

CREDITORS

Amounts falling due within one year | 6 | 77,442 |  | 59,766 |  |

NET CURRENT LIABILITIES | (21,841 | ) | (12,222 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 149,232 |  | 163,073 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (25,457 | ) | (37,627 | ) |

PROVISIONS FOR LIABILITIES | (30,817 | ) | (34,942 | ) |

NET ASSETS | 92,958 |  | 90,504 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 8 | 37,845 |  | 36,709 |  |

Retained earnings | 55,013 |  | 53,695 |  |

SHAREHOLDERS' FUNDS | 92,958 |  | 90,504 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

OWL MOTOR SERVICES LTD (REGISTERED NUMBER: 06001850)

BALANCE SHEET - continued

30 SEPTEMBER 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 7 April 2026 and were signed on its behalf by:

Mr J H Skerratt - Director

OWL MOTOR SERVICES LTD (REGISTERED NUMBER: 06001850)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Owl Motor Services Ltd 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.

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

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance and 15% on reducing balance

| Included within plant and machinery are motor vehicles, a class of asset that the directors have determined will be included in the accounts at valuation.

| 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 year 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 year 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 7 ) .

OWL MOTOR SERVICES LTD (REGISTERED NUMBER: 06001850)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST OR VALUATION

| At 1 October 2024 | 249,430 |  |

| Additions | 18,470 |  |

| Revaluations | (15,500 | ) |

| At 30 September 2025 | 252,400 |  |

| DEPRECIATION

| At 1 October 2024 | 74,135 |  |

| Charge for year | 31,942 |  |

| Revaluation adjustments | (24,750 | ) |

| At 30 September 2025 | 81,327 |  |

| NET BOOK VALUE

| At 30 September 2025 | 171,073 |  |

| At 30 September 2024 | 175,295 |  |

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

| Plant and

| machinery

| etc

£ |

| Valuation in 2016 | 1,466 |  |

| Valuation in 2017 | (5,613 | ) |

| Valuation in 2018 | 1,521 |  |

| Valuation in 2019 | (2,000 | ) |

| Valuation in 2020 | (7,834 | ) |

| Valuation in 2021 | 17,685 |  |

| Valuation in 2022 | (8,500 | ) |

| Valuation in 2023 | 3,667 |  |

| Valuation in 2024 | (26,000 | ) |

| Valuation in 2025 | (15,500 | ) |

| Cost | 293,508 |  |

252,400 |  |

OWL MOTOR SERVICES LTD (REGISTERED NUMBER: 06001850)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| If motor vehicles had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 190,609 |  | 182,575 |  |

| Aggregate depreciation | 87,831 |  | 70,929 |  |

| Motor vehicles were valued on an open market basis on 30 September 2025 by the directors .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 16,179 |  | 12,645 |  |

| Amounts recoverable on contract | 4,965 |  | 7,295 |  |

| Other debtors | 1,419 |  | 1,117 |  |

22,563 |  | 21,057 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 12,575 |  | 11,463 |  |

| Trade creditors | 41,697 |  | 34,989 |  |

| Taxation and social security | 19,740 |  | 9,191 |  |

| Other creditors | 3,430 |  | 4,123 |  |

77,442 |  | 59,766 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 25,457 |  | 37,627 |  |

8. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024 | 36,709 |  |

| Revaluation | 9,250 |  |

| Transfer | (8,114 | ) |

| At 30 September 2025 | 37,845 |  |

OWL MOTOR SERVICES LTD (REGISTERED NUMBER: 06001850)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr R Skerratt

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 1,150 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,150 |  | - |  |