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Company registration number: 05433348
White Bear Garage Limited
Unaudited filleted financial statements
31 December 2025
White Bear Garage Limited
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
White Bear Garage Limited
Directors and other information
Director Mr David Morris
Secretary Mrs Lilian Morris
Company number 05433348
Registered office Whitebear Garage
Wrexham Road
Ruthin
Denbighshire
LL15 1BU
Accountants Hill and Roberts
1 Tan y Castell
Ruthin
Denbighshire
LL15 1DQ
White Bear Garage Limited
Statement of financial position
31 December 2025
2025 2024
Note £ £ £ £
Intangible assets 5 - -
Current assets
Debtors 6 - 1,509
Cash at bank and in hand 102,156 217,430
_______ _______
102,156 218,939
Creditors: amounts falling due
within one year 7 ( 31,859) ( 6,033)
_______ _______
Net current assets 70,297 212,906
_______ _______
Total assets less current liabilities 70,297 212,906
_______ _______
Net assets 70,297 212,906
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 70,197 212,806
_______ _______
Shareholders funds 70,297 212,906
_______ _______
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The 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 their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 16 April 2026 , and are signed on behalf of the board by:
Mr David Morris
Director
Company registration number: 05433348
White Bear Garage Limited
Notes to the financial statements
Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is White Bear Garage Limited, Whitebear Garage, Wrexham Road, Ruthin, Denbighshire, LL15 1BU.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).
5. Intangible assets
Total
£
Cost
At 1 January 2025 and 31 December 2025 -
_______
Amortisation
At 1 January 2025 and 31 December 2025 -
_______
Carrying amount
At 31 December 2025 -
_______
At 31 December 2024 -
_______
6. Debtors
2025 2024
£ £
Other debtors - 1,509
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors - 161
Corporation tax - 4,359
Other creditors 31,859 1,513
_______ _______
31,859 6,033
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mr David Morris 1,458 ( 32,717) ( 31,259)
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
Mr David Morris ( 3,617) 5,075 1,458
_______ _______ _______
9. Cessation of trade
The company ceased to trade on 8 August 2024.