Total Auto Services (Swinton) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10163552

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		289,731		306,888

			289,731		306,888
CURRENT ASSETS
Stocks	5	2,500		2,500
Debtors	6	111,346		134,687
Cash at bank and in hand		707,386		548,323

		821,232		685,510
Creditors: Amounts Falling Due Within One Year	7	(187,987 )		(163,712 )

NET CURRENT ASSETS (LIABILITIES)			633,245		521,798

TOTAL ASSETS LESS CURRENT LIABILITIES			922,976		828,686

NET ASSETS			922,976		828,686

CAPITAL AND RESERVES
Called up share capital	8		101		101
Profit and Loss Account			922,875		828,585

SHAREHOLDERS' FUNDS			922,976		828,686

Page 1

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Total Auto Services (Swinton) Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Stephen Booth

Director

29/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Total Auto Services (Swinton) Limited Registered number 10163552 is a limited by shares company incorporated in England & Wales. The Registered Office is 106 Scot Lane, Aspull, Wigan, WN12 1YL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	1% Straight Line
Plant & Machinery	20% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.4. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 June 2024	264,103	78,121	65,285	15,629

As at 31 May 2025	264,103	78,121	65,285	15,629

...CONTINUED

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Total Auto Services (Swinton) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024	19,550	60,218	25,367	12,019
Provided during the period	2,641	3,581	10,032	722

As at 31 May 2025	22,191	63,799	35,399	12,741

Net Book Value
As at 31 May 2025	241,912	14,322	29,886	2,888

As at 1 June 2024	244,553	17,903	39,918	3,610


	Computer Equipment	Total
	£	£
Cost
As at 1 June 2024	3,657	426,795

As at 31 May 2025	3,657	426,795

Depreciation
As at 1 June 2024	2,753	119,907
Provided during the period	181	17,157

As at 31 May 2025	2,934	137,064

Net Book Value
As at 31 May 2025	723	289,731

As at 1 June 2024	904	306,888

5. Stocks

	2025	2024
	£	£
Materials	2,500	2,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	9,814	29,301
Prepayments and accrued income	-	1,870
Other debtors	4,961	6,945
Amounts owed by other participating interests	96,571	96,571

	111,346	134,687

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Total Auto Services (Swinton) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	32,919	27,781
Corporation tax	83,611	71,873
Other taxes and social security	2,189	1,863
VAT	25,422	18,644
Other creditors	25,625	16,836
Accruals and deferred income	2,495	10,309
Director's loan account	726	1,406
Amounts owed to related parties	15,000	15,000

	187,987	163,712

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

9. Directors Advances, Credits and Guarantees

Dividends paid to directors

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	141,000	108,000

11. Related Party Transactions

Loan repayments to Knights Fashion Agencies Ltd

12. Ultimate Controlling Party

The company's ultimate controlling party is Stephen Eric Booth by virtue of his ownership of 100% of the issued share capital in the company.