| Central Garage (Roffey) Limited |
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| Directors Report |
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| for the Period Ended 30 September 2025 |
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| The directors present their report with the financial statements of the company for the |
| period ended 30 September 2025 |
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| Principal activities |
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| The principal activity of the company in the period under review was |
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| Plant hire |
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| Directors |
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| The director(s) shown below have held office during the whole of the period |
| Tony Fiveash |
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| Company policy on the employment of disabled persons |
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| It is the companys policy to give employment to disabled persons wherever practicable. |
| Small Company Provisions |
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| These accounts have been prepared in accordance with the provisions applicable to |
| companies subject to the small companies regime. |
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| This report was approved by the board of directors on |
2026-06-26 |
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| and signed on behalf of the board by |
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| Name |
Tony Fiveash |
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| Status |
Director |
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Page 4 |
| Central Garage (Roffey) Limited |
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| Accountants' Report |
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| for the Period Ended 30 September 2025 |
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| Independent accountants' report |
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| Report to the directors on the preparation of the unaudited statutory accounts of the company for theperiod ended 30 September 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of the company for the period ended 30 September 2025 as set out on pages 3 to 15 which comprise of Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. This report is made solely to the Board of Directors of the company, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the |
| accounts of the company and state those matters that we have agreed to state to the Board of Directors |
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| of the company, as a body, in this report. To the fullest extent permitted by law, we do not accept or |
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| assume responsibility to anyone other than the company and its Board of Directors as a body for our |
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| work or for this report. |
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| It is your duty to ensure the company has kept adequate accounting records and to prepare statutory |
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| accounts that give a true and fair view of the assets, liabilities, financial position and profit/(loss) of |
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| the company. You consider the company is exempt from the statutory audit requirement for the |
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| period. |
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| We have not been instructed to carry out an audit of the financial statements. For this reason, we |
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| have not verified the accuracy or completeness of the accounting records or information and |
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| explanations you have given to us and we do not, therefore, express any opinion on the financial |
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| statements. |
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| B R Pusser & Co Ltd |
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| 24 Downsview |
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| Chatham |
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| Kent |
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| ME5 0AP |
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| Date |
2026-06-26 |
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Page 5 |
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| Central Garage (Roffey) Limited |
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| Profit and Loss Account |
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| for the Period Ended 30 September 2025 |
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2025 |
2,024 |
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Notes |
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£ |
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| Turnover |
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2 |
572,584 |
626,012 |
| Cost of sales |
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478,030 |
512,792 |
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______ |
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| Gross Profit/(Loss) |
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94,554 |
113,220 |
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| Administrative expenses |
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51,206 |
38,899 |
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______ |
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| Operating costs |
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51,206 |
38,899 |
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| Operating Profit/(Loss) |
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3 |
43,348 |
74,321 |
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| Profit/(Loss) on ordinary activities before taxation |
43,348 |
74,321 |
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| Tax on profit on ordinary activities |
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6 |
8,326 |
3,776 |
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| Profit/(Loss) for the financial period after taxation |
35,022 |
70,545 |
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| There were no recognised gains or losses other than the profit/(loss) shown attributable to the |
| shareholders for the period ended 30 September 2025 |
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| The notes form part of these financial statements |
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Page 6 |
| Central Garage (Roffey) Limited |
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| Balance Sheet |
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| for the Period Ended 30 September 2025 |
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| These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. |
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| For the year ending 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. |
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| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
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| The financial statements were approved by the Board of Directors on |
2026-06-26 |
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| SIGNED ON BEHALF OF THE BOARD BY |
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| Name |
Tony Fiveash |
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| The notes form part of these financial statements |
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| Average number of employees during period |
5 |
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Page 8 |
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| Central Garage (Roffey) Limited |
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| Notes to the Financial Statements |
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| for the Period Ended 30 September 2025 |
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| 1. Accounting policies |
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| Basis of preparation |
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| The financial statements have been prepared under the historical cost convention and in accordance with the small companies regime. |
| Turnover |
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| The turnover shown in the profit and loss account represents revenue earned during the period, exclusive of VAT. |
| Tangible fixed assets Depreciation |
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| Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life. |
| Motor vehicles |
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0 |
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| Plant and machinery |
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1 |
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| Deferred taxation |
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| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Hire purchase and leasing commitments |
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| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease. |
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Page 9 |
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| Central Garage (Roffey) Limited |
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| Notes to the Financial Statements |
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| for the Period Ended 30 September 2025 |
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| 2. Turnover |
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2025 |
2,024 |
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£ |
£ |
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| United Kingdom |
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572,584 |
610,962 |
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| Other |
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15,050 |
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| Total |
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572,584 |
626,012 |
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| 3. Operating profit/(loss) |
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2025 |
2,024 |
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| Profit before tax as stated after charging the following |
£ |
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| Depreciation - assets on hire purchase contract |
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127,960 |
55,030 |
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| Profit/(Loss) on disposal of fixed assets |
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6,780 |
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| Accountants and audit fees |
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2,000 |
2,100 |
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| 4. Directors' remuneration |
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2025 |
2,024 |
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£ |
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| Directors remuneration |
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| Value of directors pension contributions |
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| Total |
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| The number of Directors accruing pension benefits was |
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| 5. Employees |
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2025 |
2,024 |
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£ |
£ |
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| Total staff costs |
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| 6. Taxation |
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| The tax charge on the profit on ordinary activities |
2025 |
2,024 |
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| for the period was as follows |
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£ |
£ |
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| UK Corporation Tax net of reliefs |
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8,326 |
3,776 |
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| Tax on profit on ordinary activities |
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8,326 |
3,776 |
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| 7. Dividends |
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2025 |
2,024 |
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£ |
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| Dividend on ordinary shares paid in period |
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7,256 |
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Page 10 |
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| Central Garage (Roffey) Limited |
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| Notes to the Financial Statements |
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| for the Period Ended 30 September 2025 |
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| 9. Debtors |
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2025 |
2,024 |
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| Trade debtors |
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14,309 |
10,603 |
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| Prepayments and accrued income |
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1,752 |
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| Total |
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16,061 |
10,603 |
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| 10. Creditors amounts falling due within one year |
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2025 |
2,024 |
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| Amounts due under finance leases and |
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| hire purchase contracts |
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20,004 |
19,225 |
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| Trade creditors |
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36,538 |
31,702 |
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| Corporation tax |
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8,236 |
3,776 |
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| Other taxation and social security |
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6,623 |
8,670 |
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| Accruals and deferred income |
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2,916 |
8,081 |
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| Total |
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74,317 |
71,454 |
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| 11. Creditors amounts falling due after more than one year |
2025 |
2,024 |
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| Other creditors |
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2,130 |
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| Total |
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0 |
2,130 |
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Page 12 |
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| Central Garage (Roffey) Limited |
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| Notes to the Financial Statements |
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| for the Period Ended 30 September 2025 |
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| 12. Borrowings |
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2025 |
2,024 |
| The following loans are included within creditors |
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£ |
£ |
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| Total |
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| 13. Provisions for liabilities |
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£ |
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| Provisions at 1 October 2024 |
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| Movements to |
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| Movements from |
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| At 30 September 2025 |
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| 14. Share capital |
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2025 |
2,024 |
| Authorised type |
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Par value |
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£ |
£ |
| Ordinary |
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1 |
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1,900 |
1,900 |
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| Total |
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1,900 |
1,900 |
| Allotted, called up and paid |
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£ |
£ |
| Ordinary |
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1,900 |
1,900 |
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| Total |
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1,900 |
1,900 |
| 15. Reserves/Retained profit |
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| Retained profit reconciliation |
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£ |
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| Reserves at 1 October 2024 |
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559,142 |
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| Profit/(Loss) for year |
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35,022 |
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| Dividends paid |
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7,256 |
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| Retained Profit/(Loss) at 30 September 2025 |
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586,908 |
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Page 13 |