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COMPANY REGISTRATION NUMBER: 05125675

Bedford Body Shop Ltd

Filleted Unaudited Financial Statements

31 December 2025

Bedford Body Shop Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 404,477 | 407,616

Current assets

Stocks | 80,080 |  | 103,929
Debtors | 6 | 758,669 |  | 594,157
Cash at bank and in hand | 296,452 |  | 329,910
| ------------ |  | ------------
| 1,135,201 |  | 1,027,996

Creditors: amounts falling due within one year | 7 | 768,732 |  | 659,708
| ------------ |  | ------------
Net current assets |  | 366,469 | 368,288
|  | --------- | ---------
Total assets less current liabilities |  | 770,946 | 775,904

Creditors: amounts falling due after more than one year | 8 |  | 99,260 | 171,791

Provisions

Taxation including deferred tax |  | 59,284 | 58,387
|  | --------- | ---------
Net assets |  | 612,402 | 545,726
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 76 | 76
Capital redemption reserve |  | 24 | 24
Profit and loss account |  | 612,302 | 545,626
|  | --------- | ---------
Shareholders funds |  | 612,402 | 545,726
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bedford Body Shop Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 3 June 2026 , and are signed on behalf of the board by:

Mr P A Talbot |
Director |

Company registration number: 05125675

Bedford Body Shop Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Doolittle Yard, Ampthill, Bedford, MK45 2NW.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold property improvements | - | 10% straight line
| Plant and machinery | - | 20% and 33% straight line
| Fixtures and fittings | - | 33% straight line
| Motor vehicles | - | 33% straight line
| Equipment | - | 33% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 39 (2024: 37 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Jan 2025 | 242,962 | 377,084 | – | 115,726 | – | 735,772
Additions | 17,558 | 33,232 | 2,837 | 39,433 | 3,325 | 96,385
Disposals | – | ( 12,474) | – | ( 106,776) | – | ( 119,250)
| --------- | --------- | ------- | --------- | ------- | ---------
At 31 Dec 2025 | 260,520 | 397,842 | 2,837 | 48,383 | 3,325 | 712,907
| --------- | --------- | ------- | --------- | ------- | ---------
Depreciation |  |  |  |  |  |
At 1 Jan 2025 | 65,512 | 157,797 | – | 104,847 | – | 328,156
Charge for the year | 26,189 | 64,398 | 749 | 4,772 | 739 | 96,847
Disposals | – | ( 12,475) | – | ( 104,098) | – | ( 116,573)
| --------- | --------- | ------- | --------- | ------- | ---------
At 31 Dec 2025 | 91,701 | 209,720 | 749 | 5,521 | 739 | 308,430
| --------- | --------- | ------- | --------- | ------- | ---------
Carrying amount |  |  |  |  |  |
At 31 Dec 2025 | 168,819 | 188,122 | 2,088 | 42,862 | 2,586 | 404,477
| --------- | --------- | ------- | --------- | ------- | ---------
At 31 Dec 2024 | 177,450 | 219,287 | – | 10,879 | – | 407,616
| --------- | --------- | ------- | --------- | ------- | ---------

Finance leases and hire purchase contracts
Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

| Plant and machinery
| £
At 31 December 2025 | 236,055
| ---------
At 31 December 2024 | 247,553
| ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 611,416 | 504,806
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 32,051 | 20,056
Other debtors | 115,202 | 69,295
| --------- | ---------
| 758,669 | 594,157
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 15,832 | 19,000
Trade creditors | 326,624 | 252,478
Amounts owed to group undertakings and undertakings in which the company has a participating interest | – | 4,143
Corporation tax | 48,413 | 55,117
Social security and other taxes | 186,891 | 135,301
Other creditors | 190,972 | 193,669
| --------- | ---------
| 768,732 | 659,708
| --------- | ---------

Included in other creditors are hire purchase and finance lease creditors of £94,935 (2024 - £81,657) which are secured on the assets acquired.
8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 15,839
Other creditors | 99,260 | 155,952
| -------- | ---------
| 99,260 | 171,791
| -------- | ---------

Included in other creditors are hire purchase and finance lease creditors of £99,260 (2024 - £155,952) which are secured on the assets acquired.
9. Other financial commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £1,201,799 (2024 - £69,623).