Bedford Body Shop Ltd Filleted accounts for Companies House (small and micro)

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).