Caseware UK (AP4) 2024.0.164 2024.0.164 2025-12-31 2025-12-31 701 9 2025-01-01 true false provision of garage services 8 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06912849 2025-01-01 2025-12-31 06912849 2024-01-01 2024-12-31 06912849 2025-12-31 06912849 2024-12-31 06912849 c:Director1 2025-01-01 2025-12-31 06912849 c:Director2 2025-01-01 2025-12-31 06912849 d:Buildings d:LongLeaseholdAssets 2025-01-01 2025-12-31 06912849 d:Buildings d:LongLeaseholdAssets 2025-12-31 06912849 d:Buildings d:LongLeaseholdAssets 2024-12-31 06912849 d:PlantMachinery 2025-01-01 2025-12-31 06912849 d:PlantMachinery 2025-12-31 06912849 d:PlantMachinery 2024-12-31 06912849 d:PlantMachinery d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06912849 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 06912849 d:MotorVehicles 2025-01-01 2025-12-31 06912849 d:MotorVehicles 2025-12-31 06912849 d:MotorVehicles 2024-12-31 06912849 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06912849 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 06912849 d:FurnitureFittings 2025-01-01 2025-12-31 06912849 d:FurnitureFittings 2025-12-31 06912849 d:FurnitureFittings 2024-12-31 06912849 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06912849 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 06912849 d:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06912849 d:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 06912849 d:Goodwill 2025-01-01 2025-12-31 06912849 d:Goodwill 2025-12-31 06912849 d:Goodwill 2024-12-31 06912849 d:CurrentFinancialInstruments 2025-12-31 06912849 d:CurrentFinancialInstruments 2024-12-31 06912849 d:Non-currentFinancialInstruments 2025-12-31 06912849 d:Non-currentFinancialInstruments 2024-12-31 06912849 d:CurrentFinancialInstruments d:WithinOneYear 2025-12-31 06912849 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 06912849 d:Non-currentFinancialInstruments d:AfterOneYear 2025-12-31 06912849 d:Non-currentFinancialInstruments d:AfterOneYear 2024-12-31 06912849 d:ShareCapital 2025-12-31 06912849 d:ShareCapital 2024-12-31 06912849 d:RetainedEarningsAccumulatedLosses 2025-12-31 06912849 d:RetainedEarningsAccumulatedLosses 2024-12-31 06912849 c:FRS102 2025-01-01 2025-12-31 06912849 c:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06912849 c:FullAccounts 2025-01-01 2025-12-31 06912849 c:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06912849 d:WithinOneYear 2025-12-31 06912849 d:WithinOneYear 2024-12-31 06912849 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-12-31 06912849 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-12-31 06912849 d:LeasedAssetsHeldAsLessee 2025-12-31 06912849 d:LeasedAssetsHeldAsLessee 2024-12-31 06912849 d:Goodwill d:OwnedIntangibleAssets 2025-01-01 2025-12-31 06912849 e:PoundSterling 2025-01-01 2025-12-31 iso4217:GBP xbrli:pure

Registered number: 06912849 ALMARK GARAGE LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
ALMARK GARAGE LIMITED REGISTERED NUMBER: 06912849 BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 35,315 |  | 44,945
Tangible assets | 5 |  | 61,928 |  | 71,854
|  |  | 97,243 |  | 116,799
Current assets |  |  |  |  |
Stocks |  | 4,900 |  | 4,900 |
Debtors: amounts falling due within one year | 6 | 11,389 |  | 17,999 |
Cash at bank and in hand |  | 62,574 |  | 74,693 |
|  | 78,863 |  | 97,592 |
Creditors: amounts falling due within one year | 7 | (75,932) |  | (83,108) |
Net current assets |  |  | 2,931 |  | 14,484
Total assets less current liabilities |  |  | 100,174 |  | 131,283
Creditors: amounts falling due after more than one year | 8 |  | (6,499) |  | (15,164)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (12,274) |  | (15,380)
Net assets |  |  | 81,401 |  | 100,739
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 81,399 |  | 100,737
|  |  | 81,401 |  | 100,739
Page 1
ALMARK GARAGE LIMITED REGISTERED NUMBER: 06912849 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 April 2026.
M Swift | S A Swift
Director | Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
ALMARK GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Almark Garage Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 06912849). Its registered office is Dale Yard, West End, Wirksworth, Matlock, DE4 4EG. The principal activity of the Company throughout the year continued to be that of the provision of garage services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 Company's functional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight line basis over the lease term. Page 3
ALMARK GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the Company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Statement of Income and Retained Earnings so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
| 2.5 | Intangible assets
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of Income and Retained Earnings over its useful economic life. The estimated useful lives range as follows:
|  |  |  | Goodwill | - | 20 | years
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. The depreciation rates used are:
|  |  |  | Leasehold property | - | 5% | straight line
|  |  |  | Plant and machinery | - | 20% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 20% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings. Page 4
ALMARK GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each Balance Sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Income and Retained Earnings.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of Income and Retained Earnings when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade receivables and payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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. Page 5
ALMARK GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
3. | Employees
| The average monthly number of employees, including directors, during the year was 8 (2024 - 9).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 January 2025 | 192,605
| At 31 December 2025 | 192,605
| Amortisation |
| At 1 January 2025 | 147,660
| Charge for the year on owned assets | 9,630
| At 31 December 2025 | 157,290
| Net book value |
| At 31 December 2025 | 35,315
| At 31 December 2024 | 44,945
Page 6
ALMARK GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 January 2025 | 11,655 | 45,841 | 63,537 | 6,790 | 127,823
| Additions | 2,817 | 2,646 | - | 979 | 6,442
| Disposals | - | - | (2,367) | - | (2,367)
| At 31 December 2025 | 14,472 | 48,487 | 61,170 | 7,769 | 131,898
| Depreciation |  |  |  |  |
| At 1 January 2025 | 701 | 35,766 | 15,466 | 4,036 | 55,969
| Charge for the year on owned assets | 701 | 2,424 | 609 | 1,095 | 4,829
| Charge for the year on financed assets | - | - | 11,366 | - | 11,366
| Disposals | - | - | (2,194) | - | (2,194)
| At 31 December 2025 | 1,402 | 38,190 | 25,247 | 5,131 | 69,970
| Net book value |  |  |  |  |
| At 31 December 2025 | 13,070 | 10,297 | 35,923 | 2,638 | 61,928
| At 31 December 2024 | 10,954 | 10,075 | 48,071 | 2,754 | 71,854
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Motor vehicles | 34,098 | 45,464
|  | 34,098 | 45,464
Page 7
ALMARK GARAGE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,371 | 16,408
| Other debtors | 2,018 | 1,591
|  | 11,389 | 17,999
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 16,341 | 16,970
| Corporation tax | 23,116 | 26,369
| Other taxation and social security | 22,223 | 25,172
| Obligations under hire purchase contracts | 8,665 | 8,665
| Other creditors | 5,587 | 5,932
|  | 75,932 | 83,108
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Obligations under hire purchase contracts | 6,499 | 15,164
|  | 6,499 | 15,164
9. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | - | 861
|  | - | 861
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