Company registration number 04909539 (England and Wales)
P J MOTORS (SEVENOAKS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
P J MOTORS (SEVENOAKS) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
P J MOTORS (SEVENOAKS) LIMITED (REGISTERED NUMBER: 04909539)
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
296,664
253,461
Current assets
Stocks
12,733
11,215
Debtors
5
47,461
36,650
Cash at bank and in hand
14,577
5,913
74,771
53,778
Creditors: amounts falling due within one year
6
(160,139)
(161,186)
Net current liabilities
(85,368)
(107,408)
Total assets less current liabilities
211,296
146,053
Creditors: amounts falling due after more than one year
7
(31,842)
(32,992)
Provisions for liabilities
(12,358)
(729)
Net assets
167,096
112,332
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
166,996
112,232
Total equity
167,096
112,332
P J MOTORS (SEVENOAKS) LIMITED (REGISTERED NUMBER: 04909539)
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

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

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 June 2026
Mr G K Welling
Director
P J MOTORS (SEVENOAKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

P J Motors (Sevenoaks) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, England, ME19 6JU.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for the services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The following criteria must also be met before turnover is recognised:

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measured reliably

- It is probable that the company will receive the consideration due under the contract

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably

1.4
Intangible fixed assets - goodwill

Goodwill has been fully amortised.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

P J MOTORS (SEVENOAKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
Straight line over 50 years
Plant and machinery
25% on reducing balance
Fixtures, fittings & equipment
25% on reducing balance
Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

P J MOTORS (SEVENOAKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
7
7
3
Intangible fixed assets
Goodwill
£
Cost
At 1 December 2024
59,000
Disposals
(59,000)
At 30 November 2025
-
0
Amortisation and impairment
At 1 December 2024
59,000
Disposals
(59,000)
At 30 November 2025
-
0
Carrying amount
At 30 November 2025
-
0
At 30 November 2024
-
0
P J MOTORS (SEVENOAKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
4
Tangible fixed assets
Land and buildings Freehold
Plant and machinery
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 December 2024
322,317
69,114
11,235
-
0
29,500
432,166
Additions
-
0
9,324
29,285
1,364
20,495
60,468
Disposals
-
0
-
0
-
0
-
0
(10,600)
(10,600)
At 30 November 2025
322,317
78,438
40,520
1,364
39,395
482,034
Depreciation and impairment
At 1 December 2024
83,800
59,669
10,793
-
0
24,443
178,705
Depreciation charged in the year
6,446
4,002
721
57
5,366
16,592
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(9,927)
(9,927)
At 30 November 2025
90,246
63,671
11,514
57
19,882
185,370
Carrying amount
At 30 November 2025
232,071
14,767
29,006
1,307
19,513
296,664
At 30 November 2024
238,517
9,445
442
-
0
5,057
253,461
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
33,868
27,773
Other debtors
13,593
8,877
47,461
36,650
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
0
10,197
Trade creditors
69,601
51,581
Taxation and social security
44,393
52,658
Other creditors
46,145
46,750
160,139
161,186
P J MOTORS (SEVENOAKS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 7 -
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
32,992
Other creditors
31,842
-
0
31,842
32,992
Creditors which fall due after five years are payable as follows:
Payable by instalments
31,842
32,992

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