Sefton Automatics Ltd - Filleted accounts

Registered number

00936729

Sefton Automatics Ltd

Filleted Accounts

31 July 2025

Sefton Automatics Ltd
Registered number:		00936729
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		2,635			5,272
Tangible assets	4		330,067			336,419
			332,702			341,691

Current assets
Stocks		5,000			5,000
Debtors	5	13,301			32,749
Cash at bank and in hand		18,904			35,417
		37,205			73,166

Creditors: amounts falling due within one year	6	(85,713)			(76,350)

Net current liabilities			(48,508)			(3,184)

Total assets less current liabilities			284,194			338,507

Creditors: amounts falling due after more than one year	7		(86,539)			(152,521)



Net assets			197,655			185,986

Capital and reserves
Called up share capital			25			25
Profit and loss account			197,630			185,961

Shareholders' funds			197,655			185,986

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.




James Kershaw
Director
Approved by the board on 21 May 2026

Sefton Automatics Ltd
Notes to the Accounts
for the year ended 31 July 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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 over its expected useful life, as follows:

	Plant and machinery			25% Reducing Balance
	Motor Vehicles			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are recognised at transaction price including any transaction costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		4


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 August 2024							34,000
	At 31 July 2025							34,000

	Amortisation
	At 1 August 2024							28,728
	Provided during the year							2,637
	At 31 July 2025							31,365

	Net book value
	At 31 July 2025							2,635
	At 31 July 2024							5,272

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	159,858		430,392		19,320		609,570
	Additions	-		52,525		-		52,525
	At 31 July 2025	159,858		482,917		19,320		662,095

	Depreciation
	At 1 August 2024	-		256,265		16,886		273,151
	Charge for the year	-		56,443		2,434		58,877
	At 31 July 2025	-		312,708		19,320		332,028

	Net book value
	At 31 July 2025	159,858		170,209		-		330,067
	At 31 July 2024	159,858		174,127		2,434		336,419


5	Debtors					2025		2024
£							£

	Trade debtors					11,164		22,046
	Other debtors					2,137		10,703
						13,301		32,749


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					31,598		-
	Trade creditors					28,013		42,855
	Taxation and social security costs					3,703		24,277
	Other creditors					22,399		9,218
						85,713		76,350


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					86,539		152,521


8	Other information

	Sefton Automatics Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 32 Carrock Road
	Croft Business Park
	Bromborough
	Merseyside
	CH62 3RA