Company registration number 04489571 (England and Wales)
B MARSH DRIVING SCHOOL LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
B MARSH DRIVING SCHOOL LTD
CONTENTS
- 1 -
Page
Company Information
1
Statement of financial position
2
Notes to the financial statements
3 - 4
B MARSH DRIVING SCHOOL LTD
STATEMENT OF FINANCIAL POSITION
As At 31 July 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
12,684
16,912
Current assets
Debtors
4
677
550
Cash at bank and in hand
25,560
24,012
26,237
24,562
Creditors: amounts falling due within one year
5
(3,404)
(5,957)
Net current assets
22,833
18,605
Net assets
35,517
35,517
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
35,516
35,516
Total equity
35,517
35,517

For the financial year ended 31 July 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.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 January 2026
Mr B Marsh
Director
Company registration number 04489571 (England and Wales)
B MARSH DRIVING SCHOOL LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 July 2025
- 3 -
1
Accounting policies
Company information

B Marsh Driving School Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 85 Bison Place, Moss Side Industrial Estate, Leyland, Lancashire, United Kingdom, PR26 7QR.

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 measured at fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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:

Computers
25% reducing balance
Motor vehicles
25% reducing balance
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

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.

B MARSH DRIVING SCHOOL LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 July 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 and 31 July 2025
27,818
Depreciation and impairment
At 1 August 2024
10,906
Depreciation charged in the year
4,228
At 31 July 2025
15,134
Carrying amount
At 31 July 2025
12,684
At 31 July 2024
16,912
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
677
550
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
2,804
5,357
Other creditors
600
600
3,404
5,957
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