D & A Garage Services Ltd
Exception report
for the year ended 30 September 2025
The following differences exist between the previous year's closing balances per the accounts and the
current year's opening balances per the Trial Balance:
Reserves
Opening balance at
1 October 2024 per
TB 		Balance at 30
September 2024 per
accounts 		Difference
£ £ £
Other reserves (Accounts 971, 972,
973, 974) 		(4,616) (5,666) 1,050
Profit and loss account (Account 968) 1,050 1,050 -
(3,566) (4,616) 1,050
This page does not form part of the statutory financial statements.
Company registration number: 12209205
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
D & A Garage Services Ltd
Pages for filing with the Registrar
D & A Garage Services Ltd
Accountants' Report to the Board of Directors for the preparation of the unaudited
financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of D & A Garage Services Ltd for the year ended 30 September 2025 which comprise the Profit and loss account, Balance sheet and the notes to the financial statements from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of D & A Garage Services Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of D & A Garage Services Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than D & A Garage Services Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that D & A Garage Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of D & A Garage Services Ltd. You consider that D & A Garage Services Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of D & A Garage Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
JDK Bookkeeping & Accounts
8 Burgh Road
Gorleston
Great Yarmouth
nr318be
United Kingdom
Date: 2 June 2026
1
Company registration number: 12209205
D & A Garage Services Ltd
Balance sheet
as at 30 September 2025
30 Sep 25 30 Sep 24
Note £ £ £ £
Fixed assets
Tangible assets 4 3,902 4,822
3,902 4,822
Current assets
Stocks 1,118 987
Debtors 657 353
Prepayments and accrued income 3,025 3,025
Cash at bank and in hand (1,613) (1,381)
3,187 2,984
Creditors: amounts falling due within one
year 		(1,599) (2,348)
Net current assets 1,588 636
Total assets less current liabilities 5,490 5,458
Creditors: Amounts falling due after more
than one year 		(10,074) (10,074)
NET LIABILITIES (4,584) (4,616)
Capital and reserves
Other reserves (4,616) (5,666)
Profit and loss account 32 1,050
TOTAL EQUITY (4,584) (4,616)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: 12209205
D & A Garage Services Ltd
Balance sheet - continued
as at 30 September 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 2 June 2026 and signed on its behalf by:
Mrs A Elliott, Director
2 June 2026
3
D & A Garage Services Ltd
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
D & A Garage Services Ltd is a private company registered in England and Wales. Its registered number is 12209205. The company is limited by shares. Its registered office is D & A Garage Services Ltd, Unit 5, Great Yarmouth, Norfolk, NR31 0NN.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Depn - 22% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
4
D & A Garage Services Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 October 2024 5,880
Additions 180
At 30 September 2025 6,060
Depreciation
At 1 October 2024 1,058
Charge for year 1,100
At 30 September 2025 2,158
Net book value
At 30 September 2025 3,902
At 30 September 2024 4,822
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