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Company Registration No. 11479400 (England and Wales)
S AND S MOTORS(UK) LTD Unaudited accounts for the year ended 30 September 2025
S AND S MOTORS(UK) LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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S AND S MOTORS(UK) LTD Company Information for the year ended 30 September 2025
Director
S.J. Edwards
Company Number
11479400 (England and Wales)
Registered Office
Taylors MOT Centre Down street Clydach Swansea SA6 5HA
Accountants
M J Hazel & Co 30 Brookfield Neath Neath PT SA10 7EH
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S AND S MOTORS(UK) LTD Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
10,000 
10,000 
Tangible assets
5
29,324 
30,464 
39,324 
40,464 
Current assets
Inventories
9,122 
8,982 
Debtors
6
10,437 
5,041 
Cash at bank and in hand
845 
915 
20,404 
14,938 
Creditors: amounts falling due within one year
7
(87,226)
(79,103)
Net current liabilities
(66,822)
(64,165)
Total assets less current liabilities
(27,498)
(23,701)
Creditors: amounts falling due after more than one year
8
(10,977)
- 
Net liabilities
(38,475)
(23,701)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(38,476)
(23,702)
Shareholders' funds
(38,475)
(23,701)
For the year ending 30 September 2025 the company was entitled to exemption from audit 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.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 July 2026 and were signed on its behalf by
S.J. Edwards Director Company Registration No. 11479400
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S AND S MOTORS(UK) LTD Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
S AND S MOTORS(UK) LTD is a private company, limited by shares, registered in England and Wales, registration number 11479400. The registered office is Taylors MOT Centre, Down street, Clydach, Swansea, SA6 5HA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% reducing balance
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
10,000 
At 30 September 2025
10,000 
Amortisation
At 1 October 2024
- 
At 30 September 2025
- 
Net book value
At 30 September 2025
10,000 
At 30 September 2024
10,000 
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S AND S MOTORS(UK) LTD Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 October 2024
33,739 
2,900 
- 
4,438 
41,077 
Additions
3,609 
- 
748 
200 
4,557 
Disposals
- 
(400)
- 
- 
(400)
At 30 September 2025
37,348 
2,500 
748 
4,638 
45,234 
Depreciation
At 1 October 2024
8,955 
725 
- 
933 
10,613 
Charge for the year
4,259 
469 
112 
557 
5,397 
On disposals
- 
(100)
- 
- 
(100)
At 30 September 2025
13,214 
1,094 
112 
1,490 
15,910 
Net book value
At 30 September 2025
24,134 
1,406 
636 
3,148 
29,324 
At 30 September 2024
24,784 
2,175 
- 
3,505 
30,464 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
107 
- 
Trade debtors
2,741 
2,131 
Accrued income and prepayments
7,589 
2,910 
10,437 
5,041 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,623 
17,459 
VAT
1,102 
- 
Trade creditors
13,029 
28,560 
Taxes and social security
400 
- 
Loans from directors
62,292 
29,767 
Accruals
6,780 
3,317 
87,226 
79,103 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
10,977 
- 
9
Average number of employees
During the year the average number of employees was 5 (2024: 6).
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