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J W MORRIS (AUTO SERVICES) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

J W MORRIS (AUTO SERVICES) LIMITED (REGISTERED NUMBER: 05103822) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| J W MORRIS (AUTO SERVICES) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | J W Morris

| SECRETARY: | Mrs S M Morris

| REGISTERED OFFICE: | Old Halfway Garage

| 509 Leeds Road

| Robin Hood

| Wakefied

| West Yorkshire

| WF3 3AL

| REGISTERED NUMBER: | 05103822 (England and Wales)

| ACCOUNTANTS: | Wilkinson and Partners

| Chartered Accountants

| Fairfax House

| 6a Mill Field Road

| Cottingley Business Park

| Bradford

| West Yorkshire

| BD16 1PY

J W MORRIS (AUTO SERVICES) LIMITED (REGISTERED NUMBER: 05103822) |

BALANCE SHEET

31 AUGUST 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 7,975 |  | 8,700 |  |

Tangible assets | 5 | 211,838 |  | 206,037 |  |

219,813 |  | 214,737 |  |

CURRENT ASSETS

Stocks | 8,390 |  | 7,990 |  |

Debtors | 6 | 103,802 |  | 105,549 |  |

Cash at bank and in hand | 160,140 |  | 119,684 |  |

272,332 |  | 233,223 |  |

CREDITORS

Amounts falling due within one year | 7 | 126,400 |  | 105,588 |  |

NET CURRENT ASSETS | 145,932 |  | 127,635 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 365,745 |  | 342,372 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (10,889 | ) |

PROVISIONS FOR LIABILITIES | 10 | (9,402 | ) | (5,664 | ) |

NET ASSETS | 356,343 |  | 325,819 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 1 |  | 1 |  |

Retained earnings | 356,342 |  | 325,818 |  |

SHAREHOLDERS' FUNDS | 356,343 |  | 325,819 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J W MORRIS (AUTO SERVICES) LIMITED (REGISTERED NUMBER: 05103822) |

BALANCE SHEET - continued

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

J W Morris - Director

J W MORRIS (AUTO SERVICES) LIMITED (REGISTERED NUMBER: 05103822) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| J W Morris (Auto Services) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | not provided

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

J W MORRIS (AUTO SERVICES) LIMITED (REGISTERED NUMBER: 05103822) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| 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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 104,500 |  |

| AMORTISATION

| At 1 September 2024 | 95,800 |  |

| Amortisation for year | 725 |  |

| At 31 August 2025 | 96,525 |  |

| NET BOOK VALUE

| At 31 August 2025 | 7,975 |  |

| At 31 August 2024 | 8,700 |  |

J W MORRIS (AUTO SERVICES) LIMITED (REGISTERED NUMBER: 05103822) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 September 2024 | 160,000 |  | 51,948 |  | 125,505 |  |

| Additions | - |  | - |  | 16,525 |  |

| At 31 August 2025 | 160,000 |  | 51,948 |  | 142,030 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 51,946 |  | 98,370 |  |

| Charge for year | - |  | - |  | 6,549 |  |

| At 31 August 2025 | - |  | 51,946 |  | 104,919 |  |

| NET BOOK VALUE

| At 31 August 2025 | 160,000 |  | 2 |  | 37,111 |  |

| At 31 August 2024 | 160,000 |  | 2 |  | 27,135 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 19,158 |  | 32,281 |  | 1,799 |  | 390,691 |  |

| Additions | - |  | - |  | - |  | 16,525 |  |

| At 31 August 2025 | 19,158 |  | 32,281 |  | 1,799 |  | 407,216 |  |

| DEPRECIATION

| At 1 September 2024 | 13,504 |  | 19,036 |  | 1,798 |  | 184,654 |  |

| Charge for year | 848 |  | 3,327 |  | - |  | 10,724 |  |

| At 31 August 2025 | 14,352 |  | 22,363 |  | 1,798 |  | 195,378 |  |

| NET BOOK VALUE

| At 31 August 2025 | 4,806 |  | 9,918 |  | 1 |  | 211,838 |  |

| At 31 August 2024 | 5,654 |  | 13,245 |  | 1 |  | 206,037 |  |

| Freehold land and buildings represents investment property. The value shown in the accounts is considered not to be materially different to the open market value at the balance sheet date.

J W MORRIS (AUTO SERVICES) LIMITED (REGISTERED NUMBER: 05103822) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade debtors | 12,390 |  | 6,537 |  |

| Other debtors | 91,412 |  | 99,012 |  |

103,802 |  | 105,549 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans and overdrafts | 10,240 |  | 10,240 |  |

| Trade creditors | 70,705 |  | 44,807 |  |

| Tax | 22,202 |  | 29,488 |  |

| Social security and other taxes | 1,567 |  | - |  |

| VAT | 13,820 |  | 13,984 |  |

| Other creditors | 2,981 |  | 2,762 |  |

| Directors' current accounts | 842 |  | 452 |  |

| Accrued expenses | 4,043 |  | 3,855 |  |

126,400 |  | 105,588 |  |

| The directors loan is interest free and repayable on demand.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans - 1-2 years | - |  | 10,889 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.8.25 |  | 31.8.24

£ | £ |

| Bank loans | 10,240 |  | 21,129 |  |

| Bank borrowings are secured by a formal charge over the freehold property and other assets held by the company.

10. | PROVISIONS FOR LIABILITIES

| 31.8.25 |  | 31.8.24

£ | £ |

| Deferred tax | 9,402 |  | 5,664 |  |

J W MORRIS (AUTO SERVICES) LIMITED (REGISTERED NUMBER: 05103822) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 5,664 |  |

| Accelerated capital allowances | 3,738 |  |

| Balance at 31 August 2025 | 9,402 |  |

| The entire provision for deferred taxation relates to accelerated capital allowances.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 1 | Ordinary shares | £1.00 | 1 |  | 1 |  |

12. | ULTIMATE CONTROLLING PARTY

| Mr J W Morris has a beneficial interest in the entire issued share capital and therefore controls the company.