Company registration number: 03209596
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
West Malling Garage Limited
Pages for filing with the Registrar
Company registration number: 03209596
West Malling Garage Limited
Balance sheet
as at 30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 739,849 753,432
Investments 5 308,469 300,000
1,048,318 1,053,432
Current assets
Stocks 397,913 411,720
Debtors 846,240 584,350
Cash at bank and in hand 240,068 403,215
1,484,221 1,399,285
Creditors: amounts falling due within one
year 		(264,628) (227,754)
Net current assets 1,219,593 1,171,531
Total assets less current liabilities 2,267,911 2,224,963
Creditors: Amounts falling due after more
than one year 		6 (985,722) (969,797)
NET ASSETS 1,282,189 1,255,166
Capital and reserves
Called up share capital 15,005 15,005
Profit and loss account 1,267,184 1,240,161
TOTAL EQUITY 1,282,189 1,255,166
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.
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Company registration number: 03209596
West Malling Garage Limited
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 22 June 2026 and signed on its behalf by:
Mr N Errington, Director Mr D Woodget, Director
22 June 2026 22 June 2026
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West Malling Garage Limited
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
West Malling Garage Limited is a private company registered in England and Wales. Its registered number is 03209596. The company is limited by shares. Its registered office is West Malling Garage, Town Hill, West Malling, Kent, ME19 6QN.
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.
Land and buildings:
Freehold property - Freehold Property is included in the accounts at cost.
Plant and machinery etc.:
Plant & Equipment - 25% reducing balance
Motor Vehicles - 25% 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.
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West Malling Garage Limited
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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 14 (2024 - 14).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 October 2024 692,000 178,235 870,235
Additions - 2,295 2,295
At 30 September 2025 692,000 180,530 872,530
Depreciation
At 1 October 2024 - 116,803 116,803
Charge for year - 15,878 15,878
At 30 September 2025 - 132,681 132,681
Net book value
At 30 September 2025 692,000 47,849 739,849
At 30 September 2024 692,000 61,432 753,432
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West Malling Garage Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
5 Fixed asset investments
Investments other than loans
Other
investments
other than
loans
£
Cost
At 1 October 2024 300,000
Additions 8,469
At 30 September 2025 308,469
Net book value
At 30 September 2025 308,469
At 30 September 2024 300,000
6 Creditors: amounts falling due after more than five years
Included within the above creditors are the following amounts falling due after more than five years:
2025 2024
£ £
Repayable otherwise than by instalments
Amounts owed to group undertakings 669,620 588,698
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