REGISTERED NUMBER: 07457174 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Irvine's Body Shop Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

T E Shirley

C M Irvine

REGISTERED OFFICE:

61 Stanley Road

Bootle

Merseyside

L20 7BZ

REGISTERED NUMBER:

07457174 (England and Wales)

ACCOUNTANTS:

Kinsella Clarke Limited

61 Stanley Road

Bootle

Merseyside

L20 7BZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

891

1,048

891

1,048

CURRENT ASSETS

Stocks

1,500

1,500

Debtors

6

3,377

4,951

Cash at bank

2,060

1,612

6,937

8,063

CREDITORS

Amounts falling due within one year

7

133,880

127,857

NET CURRENT LIABILITIES

(126,943

)

(119,794

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(126,052

)

(118,746

)

PROVISIONS FOR LIABILITIES

169

199

NET LIABILITIES

(126,221

)

(118,945

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(126,321

)

(119,045

)

SHAREHOLDERS' FUNDS

(126,221

)

(118,945

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

T E Shirley - Director

1.	STATUTORY INFORMATION

Irvine's Body Shop Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

10,000

AMORTISATION

At 1 January 2025

and 31 December 2025

10,000

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

3,554

DEPRECIATION

At 1 January 2025

2,506

Charge for year

157

At 31 December 2025

2,663

NET BOOK VALUE

At 31 December 2025

891

At 31 December 2024

1,048

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

3,240

4,822

Other debtors

137

129

3,377

4,951

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

1,250

4,250

Trade creditors

1,050

11

Taxation and social security

9,113

3,970

Other creditors

122,467

119,626

133,880

127,857

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

T E Shirley

Balance outstanding at start of year

(58,782

)

(46,611

)

Amounts advanced

16,423

9,762

Amounts repaid

(17,278

)

(21,933

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(59,637

)

(58,782

)

S A Irvine

Balance outstanding at start of year

(58,782

)

(46,611

)

Amounts advanced

58,782

9,762

Amounts repaid

-

(21,933

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

(58,782

)

9.	GOING CONCERN

The directors have assessed the company’s ability to continue as a going concern. On the basis of this review, and after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.