REGISTERED NUMBER: 04879622 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Dorking Service Centre Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S R Swaine

Mrs J A Swaine

J A Swaine

SECRETARY:

Miss E L Swaine

REGISTERED OFFICE:

158-160 South Street

Dorking

Surrey

RH4 2ES

REGISTERED NUMBER:

04879622 (England and Wales)

ACCOUNTANTS:

Bullimores LLP

Chartered Accountants

Old Printers Yard

156 South Street

Dorking

Surrey

RH4 2HF

FIXED ASSETS

Tangible assets

4

31,888

38,057

CURRENT ASSETS

Stocks

247,522

302,753

Debtors

5

6,524

9,902

Cash at bank and in hand

118,358

31,548

372,404

344,203

CREDITORS

Amounts falling due within one year

6

172,992

146,658

NET CURRENT ASSETS

199,412

197,545

TOTAL ASSETS LESS CURRENT LIABILITIES

231,300

235,602

CREDITORS

Amounts falling due after more than one year

7

-

(4,812

)

PROVISIONS FOR LIABILITIES

(5,494

)

(7,779

)

NET ASSETS

225,806

223,011

CAPITAL AND RESERVES

Called up share capital

4,000

4,000

Retained earnings

221,806

219,011

SHAREHOLDERS' FUNDS

225,806

223,011

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

S R Swaine - Director

1.	STATUTORY INFORMATION

Dorking Service Centre 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements are presented in (£) which is also the functional currency.

The financial statements have been prepared on a going concern basis

Turnover

Turnover represents net invoiced sales of motor vehicles and charges for services provided, excluding value added tax. Turnover is recognised on services once the work is performed and on car sales once the ownership changes.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

33% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

At each reporting date, motor vehicles are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of impairment is recognised immediately in profit or loss.

Stocks

Stock includes motor vehicles for sale and some parts valued at historic cost.

Work in progress includes appropriate costs for variable overheads.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

67,752

195,134

31,872

Additions

-

-

-

Disposals

-

(199

)

-

At 31 December 2025

67,752

194,935

31,872

DEPRECIATION

At 1 January 2025

64,851

164,534

29,006

Charge for year

550

6,000

-

Eliminated on disposal

-

-

-

At 31 December 2025

65,401

170,534

29,006

NET BOOK VALUE

At 31 December 2025

2,351

24,401

2,866

At 31 December 2024

2,901

30,600

2,866

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

5,249

35,235

335,242

Additions

4,900

-

4,900

Disposals

(4,250

)

-

(4,449

)

At 31 December 2025

5,899

35,235

335,693

DEPRECIATION

At 1 January 2025

4,430

34,364

297,185

Charge for year

649

-

7,199

Eliminated on disposal

(579

)

-

(579

)

At 31 December 2025

4,500

34,364

303,805

NET BOOK VALUE

At 31 December 2025

1,399

871

31,888

At 31 December 2024

819

871

38,057

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

2,394

4,522

Prepayments

4,130

5,380

6,524

9,902

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,416

10,000

Trade creditors

91,612

98,414

Tax

1,649

631

Social security and other taxes

12,359

12,500

VAT

25,116

10,574

Accrued expenses

37,840

14,539

172,992

146,658

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans 1-2 years

-

4,812

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

-

15,688

9.	SECURED DEBTS

Under the terms of a debenture dated 8th December 2003, the company's bankers have a first charge over all present and future assets of the company for all monies due or to become due to them by the company.

10.	ULTIMATE CONTROLLING PARTY

The company is controlled by S R Swaine, a director.