REGISTERED NUMBER: 05595056 (England and Wales)

Unaudited Financial Statements for the Year Ended 29 August 2025

for

D B Garages Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

K J Goodwin

K J Goodwin Jnr

SECRETARY:

K J Goodwin

REGISTERED OFFICE:

2a Swordfish Business Park

Swordfish Close

Higgins Lane

Burscough

Lancashire

L40 8JW

REGISTERED NUMBER:

05595056 (England and Wales)

ACCOUNTANTS:

Kirkwood Wilson Limited

2a Swordfish Business Park

Swordfish Close

Higgins Lane

Burscough

Lancashire

L40 8JW

CURRENT ASSETS

Debtors

4

160,860

165,433

Cash at bank

3

1,971

160,863

167,404

CREDITORS

Amounts falling due within one year

5

100,426

99,432

NET CURRENT ASSETS

60,437

67,972

TOTAL ASSETS LESS CURRENT LIABILITIES

60,437

67,972

CREDITORS

Amounts falling due after more than one year

6

21,137

27,181

NET ASSETS

39,300

40,791

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

39,199

40,690

SHAREHOLDERS' FUNDS

39,300

40,791

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

K J Goodwin - Director

1.	STATUTORY INFORMATION

D B Garages 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.

Taxation

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

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.8.25

29.8.24

£

£

Other debtors

160,860

165,433

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.8.25

29.8.24

£

£

Bank loans and overdrafts

5,514

5,514

Trade creditors

-

1,260

Taxation and social security

94,912

92,149

Other creditors

-

509

100,426

99,432

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.8.25

29.8.24

£

£

Bank loans

21,137

27,181

29.8.25

29.8.24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

5,125

7.	RELATED PARTY DISCLOSURES

At 31/08/2025 DB Garages Ltd was owed £160,860 (£160,070 2024) by Mount Garages (Liverpool) Ltd, a Company with common shareholders.