| P-S AUTO SERVICES LTD |
| Registered number: |
04895208 |
| Balance Sheet |
| as at 30 September 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
100,000 |
|
|
100,000 |
| Tangible assets |
4 |
|
|
49,839 |
|
|
55,562 |
|
|
|
|
149,839 |
|
|
155,562 |
|
| Current assets |
| Stocks |
|
|
5,075 |
|
|
4,575 |
| Debtors |
5 |
|
14,192 |
|
|
14,120 |
| Cash at bank and in hand |
|
|
26,660 |
|
|
33,438 |
|
|
|
45,927 |
|
|
52,133 |
|
| Creditors: amounts falling due within one year |
6 |
|
(39,420) |
|
|
(31,439) |
|
| Net current assets |
|
|
|
6,507 |
|
|
20,694 |
|
| Total assets less current liabilities |
|
|
|
156,346 |
|
|
176,256 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(47,245) |
|
|
(75,993) |
|
|
|
| Net assets |
|
|
|
109,101 |
|
|
100,263 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
2 |
|
|
2 |
| Profit and loss account |
|
|
|
109,099 |
|
|
100,261 |
|
| Shareholders' funds |
|
|
|
109,101 |
|
|
100,263 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
| M E Broadbent |
| Director |
| Approved by the board on 12 March 2026 |
|
| P-S AUTO SERVICES LTD |
| Notes to the Accounts |
| for the year ended 30 September 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
Plant and equipment |
15% on the reducing balance basis |
|
Motor vehicles |
25% on the reducing balance basis |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
5 |
|
4 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 October 2024 |
100,000 |
|
At 30 September 2025 |
100,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 30 September 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
100,000 |
|
At 30 September 2024 |
100,000 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
Plant and equipment |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 October 2024 |
99,623 |
|
38,323 |
|
137,946 |
|
Additions |
5,555 |
|
- |
|
5,555 |
|
At 30 September 2025 |
105,178 |
|
38,323 |
|
143,501 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 October 2024 |
65,169 |
|
17,215 |
|
82,384 |
|
Charge for the year |
6,001 |
|
5,277 |
|
11,278 |
|
At 30 September 2025 |
71,170 |
|
22,492 |
|
93,662 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 September 2025 |
34,008 |
|
15,831 |
|
49,839 |
|
At 30 September 2024 |
34,454 |
|
21,108 |
|
55,562 |
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
14,192 |
|
14,120 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors and accruals |
20,328 |
|
11,610 |
|
Taxation and social security costs |
18,418 |
|
19,505 |
|
Director's current account |
674 |
|
324 |
|
|
|
|
|
|
39,420 |
|
31,439 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
25,535 |
|
33,106 |
|
Obligations under hire purchase contracts |
21,710 |
|
27,161 |
|
Other creditor |
|
|
|
|
- |
|
3,726 |
|
Director's loan account |
|
|
|
|
- |
|
12,000 |
|
|
|
|
|
|
47,245 |
|
75,993 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Other information |
|
|
P-S AUTO SERVICES LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
Unit 18 |
|
Whitefield Place |
|
Morecambe |
|
LA3 3EA |