Registered number
08502841
A C G Auto Repairs Limited
Filleted Accounts
31 December 2025

A C G Auto Repairs Limited
Company Information
Directors
A C Gibbons
Mrs L J Gibbons
L R Gibbons
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
The Motorhouse
Bouncers Lane
Prestbury
Cheltenham
Glos
Registered number
08502841

A C G Auto Repairs Limited
Registered number: | 08502841
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 4 |  |  | 18,220 |  |  | 7,340
Investments | 5 |  |  | 32,000 |  |  | 26,000
|  |  |  | 50,220 |  |  | 33,340
Current assets
Cash at bank and in hand |  |  | 219,060 |  |  | 171,846
Creditors: amounts falling due within one year | 6 |  | (63,392) |  |  | (70,651)
Net current assets |  |  |  | 155,668 |  |  | 101,195
Total assets less current liabilities |  |  |  | 205,888 |  |  | 134,535
Creditors: amounts falling due after more than one year | 7 |  |  | (71,498) |  |  | (51,323)
Net assets |  |  |  | 134,390 |  |  | 83,212
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 134,388 |  |  | 83,210
Shareholders' funds |  |  |  | 134,390 |  |  | 83,212
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
L R Gibbons
Director
Approved by the board on 28 February 2026

A C G Auto Repairs Limited
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | over four years
| Fixtures fittings and computers | over four years
| Motor vehicles | over four years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 5 |  | 5
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 January 2025 | 20,000
| At 31 December 2025 | 20,000
| Amortisation
| At 1 January 2025 | 20,000
| At 31 December 2025 | 20,000
| Net book value
| At 31 December 2025 | -
| Goodwill is being written off in equal annual instalments over its estimated economic life of ten years.
4 | Tangible fixed assets
|  | Plant and machinery |  | Fixtures fittings and computers |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 January 2025 | 42,297 |  | 15,830 |  | 121,900 |  | 180,027
| Additions | - |  | 3,500 |  | 18,405 |  | 21,905
| At 31 December 2025 | 42,297 |  | 19,330 |  | 140,305 |  | 201,932
| Depreciation
| At 1 January 2025 | 40,647 |  | 13,390 |  | 118,650 |  | 172,687
| Charge for the year | 750 |  | 2,425 |  | 7,850 |  | 11,025
| At 31 December 2025 | 41,397 |  | 15,815 |  | 126,500 |  | 183,712
| Net book value
| At 31 December 2025 | 900 |  | 3,515 |  | 13,805 |  | 18,220
| At 31 December 2024 | 1,650 |  | 2,440 |  | 3,250 |  | 7,340
5 | Investments
Other
investments
£
| Cost
| At 1 January 2025 | 26,000
| Additions | 6,000
| At 31 December 2025 | 32,000
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 24,611 |  | 22,772
| Taxation and social security costs | 35,786 |  | 44,884
| Other creditors | 2,995 |  | 2,995
|  |  |  |  |  | 63,392 |  | 70,651
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Directors loans |  |  |  |  | 71,498 |  | 51,323
8 | Controlling party
| The company is controlled by the L R Gibbons.
9 | Other information
| A C G Auto Repairs Limited is a private company limited by shares and incorporated in England. Its registered office is:
| The Motorhouse
| Bouncers Lane
| Prestbury
| Cheltenham
| Glos

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