Company Registration No. 04509780 (England and Wales)
Waterfall Garage Services Limited
Unaudited accounts
for the year ended 31 August 2025
Waterfall Garage Services Limited
Unaudited accounts
Contents
Waterfall Garage Services Limited
Company Information
for the year ended 31 August 2025
Directors
Martin Cruttenden
David Cruttenden
Secretary
Martin Cruttenden
Company Number
04509780 (England and Wales)
Registered Office
33 BEULAH ROAD
WIMBLEDON
SW19 3SB
UK
Accountants
Warp Drive Solutions Ltd
The Old Thatch
Yarcombe
Honiton
Devon
EX14 9AG
Waterfall Garage Services Limited
Statement of financial position
as at 31 August 2025
Tangible assets
56,711
73,827
Cash at bank and in hand
72,503
111,384
Creditors: amounts falling due within one year
(178,221)
(184,695)
Net current liabilities
(34,505)
(4,442)
Called up share capital
12
12
Profit and loss account
22,194
69,373
Shareholders' funds
22,206
69,385
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 May 2026 and were signed on its behalf by
Martin Cruttenden
Director
Company Registration No. 04509780
Waterfall Garage Services Limited
Notes to the Accounts
for the year ended 31 August 2025
Waterfall Garage Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04509780. The registered office is 33 BEULAH ROAD, WIMBLEDON, SW19 3SB, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Motor vehicles
25% Reducing balance
Other tangible fixed assets
12.5% Straight Line
Goodwill has been written off in equal annual installments over its estimated economic life of 7 years.
Inventories have been valued at the lower of cost and estimated selling price less costs to sell.
4
Intangible fixed assets
Goodwill
At 1 September 2024
40,000
At 1 September 2024
40,000
Waterfall Garage Services Limited
Notes to the Accounts
for the year ended 31 August 2025
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
87,473
189,665
15,199
292,337
Additions
1,650
772
-
2,422
Disposals
(4,770)
-
-
(4,770)
At 31 August 2025
84,353
190,437
15,199
289,989
At 1 September 2024
67,760
139,216
11,534
218,510
Charge for the year
5,805
12,740
458
19,003
On disposals
(4,235)
-
-
(4,235)
At 31 August 2025
69,330
151,956
11,992
233,278
At 31 August 2025
15,023
38,481
3,207
56,711
At 31 August 2024
19,713
50,449
3,665
73,827
Amounts falling due within one year
Trade debtors
10,995
11,921
Accrued income and prepayments
32,646
33,677
7
Creditors: amounts falling due within one year
2025
2024
Trade creditors
61,496
57,433
Taxes and social security
66,468
72,600
Other creditors
50,257
54,662
8
Average number of employees
During the year the average number of employees was 12 (2024: 12).