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Registered number: 09265694
Sun Lane Garage (Wakefield) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
DEB Chartered Accountants
Sun Lane Garage (Wakefield) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Sun Lane Garage (Wakefield) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09265694

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 227,020 |  | 225,311
|  |  | 227,020 |  | 225,311
CURRENT ASSETS
Stocks | 6 | 74,339 |  | 91,088 |
Debtors | 7 | 3,261 |  | 2,963 |
Cash at bank and in hand |  | 39,028 |  | 31,005 |
|  | 116,628 |  | 125,056 |
Creditors: Amounts Falling Due Within One Year | 8 | (195,254 ) |  | (212,972 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (78,626 ) |  | (87,916 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 148,394 |  | 137,395
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (10,000 ) |  | (12,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (754 ) |  | (379 )
NET ASSETS |  |  | 137,640 |  | 124,516
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 137,639 |  | 124,515
SHAREHOLDERS' FUNDS |  |  | 137,640 |  | 124,516

Page 1
Page 2
Sun Lane Garage (Wakefield) Limited
Balance Sheet (continued)
As At 31 December 2025
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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Ian Goodall Director
01/05/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Sun Lane Garage (Wakefield) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Sun Lane Garage (Wakefield) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09265694 . The registered office is DEB House, 19 Middlewoods Way, Wharncliffe Business Park, Carlton, Barnsley, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of four years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold Property | - not depreciated
Motor Vehicles | 25% reducing balance
Equipment, fixtures and fittings | 25% reducing balance
Office Equipment | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
Sun Lane Garage (Wakefield) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 24,000
As at 31 December 2025 | 24,000
Amortisation
As at 1 January 2025 | 24,000
As at 31 December 2025 | 24,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold Property | Motor Vehicles | Equipment, fixtures and fittings | Office Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 223,050 | 2,400 | 12,985 | 1,066 | 239,501
Additions | - | - | 3,031 | - | 3,031
As at 31 December 2025 | 223,050 | 2,400 | 16,016 | 1,066 | 242,532
Depreciation
As at 1 January 2025 | - | 2,080 | 11,463 | 647 | 14,190
Provided during the period | - | 80 | 1,138 | 104 | 1,322
As at 31 December 2025 | - | 2,160 | 12,601 | 751 | 15,512
Net Book Value
As at 31 December 2025 | 223,050 | 240 | 3,415 | 315 | 227,020
As at 1 January 2025 | 223,050 | 320 | 1,522 | 419 | 225,311

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 74,339 |  | 91,088

Page 4
Page 5
Sun Lane Garage (Wakefield) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 417 |  | -
Prepayments and accrued income | 2,844 |  | 2,950
PAYE Control | - |  | 13
| 3,261 |  | 2,963

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,572 |  | 3,416
Bank loans and overdrafts | 2,500 |  | 10,000
Corporation tax | 2,766 |  | 5,436
PAYE Control | 782 |  | -
VAT | 3,720 |  | 2,282
Accruals and deferred income | 2,744 |  | 4,668
Directors' loan accounts | 177,170 |  | 187,170
| 195,254 |  | 212,972

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce Back Loan | 10,000 |  | 12,500

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Other Commitments
At the end of the period the company had annual commitments under non-cancellable leases as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than five years | 30,000 |  | 36,000
| 30,000 |  | 36,000

12. Related Party Transactions
The company is controlled by Mr I Goodall, who is both a director and a shareholder and Mrs T Goodall, who serves as a director.
The balance on the directors' loan accounts of Mr I Goodall & Mrs T Goodall at 31st December 2025 were £125,170 & £52,000 (2024 - £130,170 & £57,000) due from the company respectively.
Page 5
Page 6
Sun Lane Garage (Wakefield) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
13. Controlling Party
The company's ultimate controlling party is Mr I Goodall by virtue of his ownership of 100% of the issued share capital in the company.
Page 6