| David Pengelly Autocare Limited |
|
| Report to the directors on the preparation of the unaudited statutory accounts of David Pengelly Autocare Limited 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 David Pengelly Autocare Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes 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
http://rulebook.accaglobal.com/ |
| Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. |
|
| Coalesco Accountants Limited |
| Chartered Certified Accountants |
| 156 Russell Drive |
| Wollaton |
| Nottingham |
| Nottinghamshire |
| NG8 2BE |
|
| 12 May 2026 |
|
| David Pengelly Autocare Limited |
| Registered number: |
04379845 |
| Balance Sheet |
| as at 31 March 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Intangible assets |
3 |
|
|
- |
|
|
- |
| Tangible assets |
4 |
|
|
23,650 |
|
|
26,346 |
|
|
|
|
23,650 |
|
|
26,346 |
|
| Current assets |
| Stocks |
|
|
500 |
|
|
500 |
| Debtors |
5 |
|
42,359 |
|
|
50,226 |
| Cash at bank and in hand |
|
|
108,706 |
|
|
105,387 |
|
|
|
151,565 |
|
|
156,113 |
|
| Creditors: amounts falling due within one year |
6 |
|
(87,670) |
|
|
(80,785) |
|
| Net current assets |
|
|
|
63,895 |
|
|
75,328 |
|
| Net assets |
|
|
|
87,545 |
|
|
101,674 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
87,445 |
|
|
101,574 |
|
| Shareholders' funds |
|
|
|
87,545 |
|
|
101,674 |
|
|
|
|
|
|
|
|
| The directors are 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 directors acknowledge their 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. |
|
|
|
|
| D Pengelly |
| Director |
| Approved by the board on 12 May 2026 |
|
| David Pengelly Autocare Limited |
| Notes to the Accounts |
| for the year ended 31 March 2026 |
|
|
| 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. |
|
|
Turnover |
|
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. |
|
|
Intangible fixed assets |
|
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. |
|
|
Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years. |
|
|
Tangible fixed assets |
|
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. |
|
|
Plant and machinery |
25% reducing balance |
|
Motor vehicles |
25% reducing balance |
|
|
Stocks |
|
Stock is stated at the lower of cost and net realisable value. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. |
|
|
Pensions |
|
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
7 |
|
7 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 April 2025 |
20,000 |
|
At 31 March 2026 |
20,000 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 1 April 2025 |
20,000 |
|
Provided during the year |
- |
|
At 31 March 2026 |
20,000 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
- |
|
At 31 March 2025 |
- |
|
|
|
|
|
|
|
|
|
|
| 4 |
Tangible fixed assets |
|
|
|
|
Plant and machinery etc |
|
Motor vehicles |
|
Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2025 |
120,039 |
|
13,350 |
|
133,389 |
|
Additions |
3,245 |
|
- |
|
3,245 |
|
At 31 March 2026 |
123,284 |
|
13,350 |
|
136,634 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2025 |
95,833 |
|
11,210 |
|
107,043 |
|
Charge for the year |
5,406 |
|
535 |
|
5,941 |
|
At 31 March 2026 |
101,239 |
|
11,745 |
|
112,984 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
22,045 |
|
1,605 |
|
23,650 |
|
At 31 March 2025 |
24,206 |
|
2,140 |
|
26,346 |
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
3,859 |
|
10,726 |
|
Other debtors |
38,500 |
|
39,500 |
|
|
|
|
|
|
42,359 |
|
50,226 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
49,851 |
|
36,442 |
|
Corporation tax |
10,026 |
|
16,705 |
|
Other taxes and social security costs |
15,749 |
|
14,912 |
|
Other creditors |
12,044 |
|
12,726 |
|
|
|
|
|
|
87,670 |
|
80,785 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Other information |
|
|
David Pengelly Autocare Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
7 West End |
|
Calverton |
|
Nottingham |
|
NG14 6LW |
|
|
| 8 |
Bank security |
|
|
The Natwest Bank Plc hold a debenture, dated 26th May 2006. They hold a fixed and floating charge over the undertaking and all property and assets present and future. |