Registration number: 04218643

T And A Motors Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 10

T And A Motors Limited

Company Information

Director

Mr Andrew George Phillips

Registered office

Unit 7 Treenwood Industrial Estate Bradford On Avon Wiltshire BA15 2AU

Accountants

BJP Finance Ltd Chartered Accountants 34 Market Street Bradford-On-Avon Wiltshire BA15 1LL

T And A Motors Limited

(Registration number: 04218643)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	424,645	429,729
Current assets
Stocks	5	33,731	20,881
Debtors	6	66,668	175,708
Cash at bank and in hand		459,967	341,538
		560,366	538,127
Creditors: Amounts falling due within one year	7	(158,111)	(148,893)
Net current assets		402,255	389,234
Total assets less current liabilities		826,900	818,963
Creditors: Amounts falling due after more than one year	7	(10,977)	(21,102)
Provisions for liabilities		(3,664)	(4,879)
Net assets		812,259	792,982
Capital and reserves
Called up share capital	8	1,000	1,000
Retained earnings		811,259	791,982
Shareholders' funds		812,259	792,982

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 June 2026
 

T And A Motors Limited

(Registration number: 04218643)
Balance Sheet as at 30 September 2025

......................................... Mr Andrew George Phillips Director

T And A Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 7 Treenwood Industrial
Estate
Bradford On Avon
Wiltshire
BA15 2AU

These financial statements were authorised for issue by the director on 12 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

T And A Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold Property	No depreciation
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

T And A Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

T And A Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 12 (2024 - 12).

4	Tangible assets

	Land and buildings £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 October 2024	392,432	85,965	261,258	739,655
Additions	2,910	-	1,774	4,684
At 30 September 2025	395,342	85,965	263,032	744,339
Depreciation
At 1 October 2024	-	81,198	228,728	309,926
Charge for the year	-	1,192	8,576	9,768
At 30 September 2025	-	82,390	237,304	319,694
Carrying amount
At 30 September 2025	395,342	3,575	25,728	424,645
At 30 September 2024	392,432	4,767	32,530	429,729

Included within the net book value of land and buildings above is £372,392 (2024 - £369,482) in respect of freehold land and buildings and £22,950 (2024 - £22,950) in respect of short leasehold land and buildings.
 

5

Stocks

	2025 £	2024 £
Other inventories	33,731	20,881

T And A Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	28,373	33,815
Prepayments	3,288	3,160
Other debtors	35,007	138,733
	66,668	175,708

T And A Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	69,064	12,156
Trade creditors		35,224	42,794
Taxation and social security		49,546	89,618
Accruals and deferred income		4,277	4,325
		158,111	148,893

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	10,977	21,102

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	1,000	1,000	1,000	1,000

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	10,977	21,102

T And A Motors Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	9,890	12,156
Other borrowings	59,174	-
	69,064	12,156

10	Related party transactions

The Company pays rent to the Director who owns the premises it occupies and in the financial period a total of £35,000 (2024: £25,000) was payable.

Transactions with the director

2025	At 1 October 2024 £	Advances to director £	Repayments by director £	At 30 September 2025 £
Mr Andrew George Phillips
Directors Loan Account	103,725	50,383	(213,282)	(59,174)

2024	At 1 October 2023 £	Advances to director £	Repayments by director £	At 30 September 2024 £
Mr Andrew George Phillips
Directors Loan Account	(40,869)	212,810	(68,216)	103,725

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	62,358	57,903
Contributions paid to money purchase schemes	120,000	-
	182,358	57,903