Company Registration No. 07782930 (England and Wales)
Rochester Tyre Services Ltd
Unaudited accounts
for the year ended 31 March 2026
Rochester Tyre Services Ltd
Unaudited accounts
Contents
Rochester Tyre Services Ltd
Company Information
for the year ended 31 March 2026
Director
Mr Charles Banning
Company Number
07782930 (England and Wales)
Registered Office
13 BUTTERCUP AVENUE
MINSTER ON SEA
SHERNESS
KENT
ME12 3SX
Accountants
R A Mitchell and Co Ltd
173 Wainscott Road
Wainscott
Rochester
Kent
ME2 4JX
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Rochester Tyre Services Ltd
for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Rochester Tyre Services Ltd for the year ended
31 March 2026 as set out on pages
5 -
7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Rochester Tyre Services Ltd, as a body, in accordance with the terms of our engagement letter dated 31 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of Rochester Tyre Services Ltd and state those matters that we have agreed to state to the Board of Directors of Rochester Tyre Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rochester Tyre Services Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Rochester Tyre Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Rochester Tyre Services Ltd. You consider that Rochester Tyre Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Rochester Tyre Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
R A Mitchell and Co Ltd
Chartered Certified Accountants
173 Wainscott Road
Wainscott
Rochester
Kent
ME2 4JX
1 May 2026
Rochester Tyre Services Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
22,784
14,374
Cash at bank and in hand
140,796
155,202
Creditors: amounts falling due within one year
(80,816)
(88,261)
Net current assets
90,504
89,737
Total assets less current liabilities
113,288
104,111
Creditors: amounts falling due after more than one year
(39,851)
(39,851)
Called up share capital
100
100
Profit and loss account
73,337
64,160
Shareholders' funds
73,437
64,260
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 May 2026 and were signed on its behalf by
Mr Charles Banning
Director
Company Registration No. 07782930
Rochester Tyre Services Ltd
Notes to the Accounts
for the year ended 31 March 2026
Rochester Tyre Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 07782930. The registered office is 13 BUTTERCUP AVENUE, MINSTER ON SEA, SHERNESS, KENT, ME12 3SX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing balance
Motor vehicles
25% Reducing balance
Computer equipment
33.33% reducing balance
4
Tangible fixed assets
Total
5
Capital commitments
2026
2025
Rochester Tyre Services Ltd
Notes to the Accounts
for the year ended 31 March 2026
7
Average number of employees
During the year the average number of employees was 6 (2025: 6).