IRIS Accounts Production v25.3.0.601 05940919 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05940919 2024-09-30 05940919 2025-09-30 05940919 2024-10-01 2025-09-30 05940919 2023-09-30 05940919 2023-10-01 2024-09-30 05940919 2024-09-30 05940919 ns15:EnglandWales 2024-10-01 2025-09-30 05940919 ns14:PoundSterling 2024-10-01 2025-09-30 05940919 ns10:Director1 2024-10-01 2025-09-30 05940919 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05940919 ns10:SmallEntities 2024-10-01 2025-09-30 05940919 ns10:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 05940919 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 05940919 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05940919 ns10:FullAccounts 2024-10-01 2025-09-30 05940919 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 05940919 ns10:Director2 2024-10-01 2025-09-30 05940919 ns10:CompanySecretary1 2024-10-01 2025-09-30 05940919 ns10:RegisteredOffice 2024-10-01 2025-09-30 05940919 ns5:CurrentFinancialInstruments 2025-09-30 05940919 ns5:CurrentFinancialInstruments 2024-09-30 05940919 ns5:ShareCapital 2025-09-30 05940919 ns5:ShareCapital 2024-09-30 05940919 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 05940919 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 05940919 ns5:PlantMachinery 2024-10-01 2025-09-30 05940919 ns5:FurnitureFittings 2024-10-01 2025-09-30 05940919 ns5:MotorVehicles 2024-10-01 2025-09-30 05940919 ns5:PlantMachinery 2024-09-30 05940919 ns5:FurnitureFittings 2024-09-30 05940919 ns5:MotorVehicles 2024-09-30 05940919 ns5:PlantMachinery 2025-09-30 05940919 ns5:FurnitureFittings 2025-09-30 05940919 ns5:MotorVehicles 2025-09-30 05940919 ns5:PlantMachinery 2024-09-30 05940919 ns5:FurnitureFittings 2024-09-30 05940919 ns5:MotorVehicles 2024-09-30 05940919 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 05940919 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 05940919 ns10:OrdinaryShareClass1 2025-09-30 05940919 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 05940919 ns5:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30

REGISTERED NUMBER: 05940919 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CHERITON GARAGE LIMITED

CHERITON GARAGE LIMITED (REGISTERED NUMBER: 05940919)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Chartered Certified Accountants' Report | 6 |

CHERITON GARAGE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | G J North

| Mrs V J North

| SECRETARY: | F L W Regan

| REGISTERED OFFICE: | Market House

| 21 Lenten Street

| Alton

| Hampshire

| GU34 1HG

| REGISTERED NUMBER: | 05940919 (England and Wales)

| ACCOUNTANTS: | Wettone Matthews Limited

| Chartered Certified Accountants

| Market House

| 21 Lenten Street

| Alton

| GU34 1HG

CHERITON GARAGE LIMITED (REGISTERED NUMBER: 05940919)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,856 |  | 5,450 |  |

CURRENT ASSETS

Stocks | 2,800 |  | 2,500 |  |

Debtors | 5 | 48,794 |  | 2,417 |  |

Cash at bank and in hand | 53,713 |  | 55,311 |  |

105,307 |  | 60,228 |  |

CREDITORS

Amounts falling due within one year | 6 | 50,082 |  | 48,103 |  |

NET CURRENT ASSETS | 55,225 |  | 12,125 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 59,081 |  | 17,575 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 58,981 |  | 17,475 |  |

SHAREHOLDERS' FUNDS | 59,081 |  | 17,575 |  |

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.

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:

G J North - Director

CHERITON GARAGE LIMITED (REGISTERED NUMBER: 05940919)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Cheriton Garage 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.

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.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on 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 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

CHERITON GARAGE LIMITED (REGISTERED NUMBER: 05940919)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 85,798 |  | 2,162 |  | 20,733 |  | 108,693 |  |

| Disposals | - |  | - |  | (1,700 | ) | (1,700 | ) |

| At 30 September 2025 | 85,798 |  | 2,162 |  | 19,033 |  | 106,993 |  |

| DEPRECIATION

| At 1 October 2024 | 82,289 |  | 2,121 |  | 18,833 |  | 103,243 |  |

| Charge for year | 882 |  | 10 |  | 400 |  | 1,292 |  |

| Eliminated on disposal | - |  | - |  | (1,398 | ) | (1,398 | ) |

| At 30 September 2025 | 83,171 |  | 2,131 |  | 17,835 |  | 103,137 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,627 |  | 31 |  | 1,198 |  | 3,856 |  |

| At 30 September 2024 | 3,509 |  | 41 |  | 1,900 |  | 5,450 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 5,786 |  | 2,417 |  |

| Directors' loan accounts | 43,008 |  | - |  |

48,794 |  | 2,417 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 24,022 |  | 21,920 |  |

| Tax | 9,787 |  | 5,658 |  |

| Social security and other taxes | 1,758 |  | 2,651 |  |

| VAT | 12,534 |  | 11,871 |  |

| Pensions | 407 |  | 512 |  |

| Directors' loan accounts | - |  | 4,243 |  |

| Accrued expenses | 1,574 |  | 1,248 |  |

50,082 |  | 48,103 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

CHERITON GARAGE LIMITED (REGISTERED NUMBER: 05940919)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | RESERVES

| Retained

| earnings

£ |

| At 1 October 2024 | 17,475 |  |

| Profit for the year | 41,506 |  |

| At 30 September 2025 | 58,981 |  |

9. | RELATED PARTY DISCLOSURES

| During the year related parties were advanced the sum of £43,008 (2024: £nil). At the year end the balance owed was £43,008 (2024: £nil). Interest has been charged on the loan at the official rate where applicable.The balance of the loan has been repaid within 9 months of the accounting period.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CHERITON GARAGE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cheriton Garage Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Cheriton Garage Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cheriton Garage Limited and state those matters that we have agreed to state to the Board of Directors of Cheriton Garage Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cheriton Garage Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cheriton Garage Limited. You consider that Cheriton Garage Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cheriton Garage Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wettone Matthews Limited

Chartered Certified Accountants

Market House

21 Lenten Street

Alton

GU34 1HG

7 April 2026