Company registration number 10339985 (England and Wales)
HALIFAX COMMERCIAL VEHICLE REPAIRS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
HALIFAX COMMERCIAL VEHICLE REPAIRS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Halifax Commercial Vehicle Repairs Ltd
HALIFAX COMMERCIAL VEHICLE REPAIRS LTD
Statement Of Financial Position
as at 31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
19,350
25,800
Current assets
Debtors
30,922
31,590
Cash at bank and in hand
3,189
15,032
34,111
46,622
Creditors: amounts falling due within one year
(29,832)
(29,059)
Net current assets
4,279
17,563
Total assets less current liabilities
23,629
43,363
Creditors: amounts falling due after more than one year
(17,933)
(30,139)
Net assets
5,696
13,224
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
5,596
13,124
Total equity
5,696
13,224

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

Halifax Commercial Vehicle Repairs Ltd
HALIFAX COMMERCIAL VEHICLE REPAIRS LTD
Statement Of Financial Position (CONTINUED)
as at 31 August 2025
- 2 -

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

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 19 December 2025
S Meikle
Director
Company Registration No. 10339985
Halifax Commercial Vehicle Repairs Ltd
HALIFAX COMMERCIAL VEHICLE REPAIRS LTD
Notes to the financial statements
for the year ended 31 August 2025
- 3 -
1
Accounting policies
Company information

Halifax Commercial Vehicle Repairs Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3 North Dean Business Park, Stainland Road, Halifax, West Yorkshire, HX4 8LR.

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration received for services provided in the normal course of business, and is shown net of VAT.

Turnover is recognised upon the provision of services.

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
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Halifax Commercial Vehicle Repairs Ltd
HALIFAX COMMERCIAL VEHICLE REPAIRS LTD
Notes to the financial statements (CONTINUED)
for the year ended 31 August 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
2
2
3
Tangible fixed assets
Computers
Motor vehicles
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
565
29,195
29,760
Depreciation and impairment
At 1 September 2024
464
3,496
3,960
Depreciation charged in the year
25
6,425
6,450
At 31 August 2025
489
9,921
10,410
Carrying amount
At 31 August 2025
76
19,274
19,350
At 31 August 2024
101
25,699
25,800
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