REGISTERED NUMBER: 04771327 (England and Wales)

JOHN BULL MOTORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,985

9,806

7,985

9,806

CURRENT ASSETS

Stocks

4,650

3,479

Debtors

6

66,417

60,896

Cash at bank and in hand

125,117

137,706

196,184

202,081

CREDITORS

Amounts falling due within one year

7

(54,229

)

(55,999

)

NET CURRENT ASSETS

141,955

146,082

TOTAL ASSETS LESS CURRENT LIABILITIES

149,940

155,888

PROVISIONS FOR LIABILITIES

(1,177

)

(1,628

)

NET ASSETS

148,763

154,260

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

148,761

154,258

SHAREHOLDERS' FUNDS

148,763

154,260

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 director acknowledges his 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 director and authorised for issue on 2 April 2026 and were signed by:

Mr M A King - Director

1.	STATUTORY INFORMATION

John Bull Motors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04771327

Registered office:

Town Wall House

Balkerne Hill

Colchester

Essex

CO3 3AD

The presentation currency of the financial statements is the Pound Sterling (£). The financial statements are

rounded to the nearest Pound.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008. Goodwill was evenly amortised over its estimated useful life of 10 years and was fully amortised in 2018.

Tangible fixed assets

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

Freehold property

- 10% on cost

Plant and machinery

- 15% on reducing balance

Motor vehicles

- 25% on reducing balance

Computer equipment

- 15% 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.

Financial instruments

Basic financial instruments are recognised at amortised cost.

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.

Operating leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

30,000

AMORTISATION

At 1 October 2024

and 30 September 2025

30,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

7,076

34,077

16,100

3,115

60,368

DEPRECIATION

At 1 October 2024

7,076

28,100

12,606

2,780

50,562

Charge for year

-

897

874

50

1,821

At 30 September 2025

7,076

28,997

13,480

2,830

52,383

NET BOOK VALUE

At 30 September 2025

-

5,080

2,620

285

7,985

At 30 September 2024

-

5,977

3,494

335

9,806

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

9,475

7,532

Other debtors

47,683

44,105

57,158

51,637

Amounts falling due after more than one year:

Other debtors

9,259

9,259

Aggregate amounts

66,417

60,896

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

15,680

20,022

Amounts owed to other related parties

2,127

2,691

Taxation and social security

33,260

30,305

Other creditors

3,162

2,981

54,229

55,999

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

6,156

6,156

Between one and five years

4,104

10,259

10,260

16,415

9.	RELATED PARTY DISCLOSURES

Partnership Under Common Control

During the year, the company engaged in trading activities and had an outstanding monetary loan with Kings Engineering, a partnership jointly controlled by the Company’s majority shareholders.

The total value of invoices issued to the partnership during the year was £10,079 (2024: £11,114), with payments received amounting to £9,515 (2024: £9,980). The partnership issued the Company sales invoices totalling £11,520 (2024: £11,520), with payments made amounting to £11,520 (2024: £11,520). As at the year-end, the balance due from the partnership resulting from these trading activities was £2,166 (2024: £1,602).

At the year-end, the company had a separate outstanding loan with the partnership, with £4,293 (2024: £4,293) due to the partnership. The loan is interest-free and unsecured. This amount is aggregated with the balance from the trading engagement and included within "Amounts Due to Other Related Parties."