Company registration number: 05898297
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Bury Road Garage Limited
Pages for filing with the Registrar
Company registration number: 05898297
Bury Road Garage Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 29,248 38,135
29,248 38,135
Current assets
Stocks 20,470 20,470
Debtors 5 18,487 24,517
Cash at bank and in hand 22,061 27,575
61,018 72,562
Creditors: amounts falling due within one
year 		6 (58,926) (74,361)
Net current assets/(liabilities) 2,092 (1,799)
Total assets less current liabilities 31,340 36,336
Provisions for liabilities (3,540) (4,634)
NET ASSETS 27,800 31,702
Capital and reserves
Called up share capital 100 100
Profit and loss account 27,700 31,602
TOTAL EQUITY 27,800 31,702
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05898297
Bury Road Garage Limited
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Hallows, Director
19 May 2026
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Bury Road Garage Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Bury Road Garage Limited is a private company registered in England and Wales. Its registered number is 05898297. The company is limited by shares. Its registered office is 53 Bury Road, Radcliffe, Manchester, M26 2UG.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Leasehold improvements - 20 years straight line
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Office equipment - 25% reducing balance
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Bury Road Garage Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 3 (2024 - 2).
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Bury Road Garage Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 September 2024 15,088 93,979 109,067
Additions - 2,046 2,046
Disposals - (12,659) (12,659)
At 31 August 2025 15,088 83,366 98,454
Depreciation
At 1 September 2024 2,263 68,669 70,932
Charge for year 755 6,839 7,594
Eliminated on disposal - (9,320) (9,320)
At 31 August 2025 3,018 66,188 69,206
Net book value
At 31 August 2025 12,070 17,178 29,248
At 31 August 2024 12,825 25,310 38,135
5 Debtors
2025 2024
£ £
Trade debtors 11,561 9,448
Other debtors 1,278 9,570
Prepayments and accrued income 5,648 5,499
18,487 24,517
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Bury Road Garage Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 3,750 8,750
Trade creditors 13,641 20,340
Other creditors 2,881 4,725
Taxation 5,323 6,328
VAT payable 28,769 28,610
Social security and other tax 1,047 2,093
Accruals and deferred income 3,515 3,515
58,926 74,361
7 Related party transactions
Included in other debtors is a balance owed by the director of £1,278 (2024: £9,570). The balance is made up of a two parts, the first part being a loan granted to the company by the director, the balance of which is £7,200 (2024: £10,800) at the year end. Interest is being charged at 2.8% per annum in respect of this loan, and the loan is being repaid over 5 years.
The second part of the balance is in relation to amounts owed to the company by the director. At the year end the balance is £8,478 (2024: £20,370). The loan to the director is interest free and repayable on demand.
8 Guarantees and other financial commitments
At 31st August 2025 the company had annual commitments under non-cancellable operating leases as follows:

Operating leases which expire:
Within 1 year £2,747
Within 2-5 years £5,723
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