| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31st December 2025 |
| for |
| Garage Door & Automation Company Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 31st December 2025 |
| for |
| Garage Door & Automation Company Limited |
| Garage Door & Automation Company Limited (Registered number: 03410402) |
| Contents of the Financial Statements |
| for the Year Ended 31st December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Garage Door & Automation Company Limited |
| Company Information |
| for the Year Ended 31st December 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Woodlands Grange |
| Woodlands Lane |
| Bradley Stoke |
| Bristol |
| United Kingdom |
| BS32 4JY |
| Garage Door & Automation Company Limited (Registered number: 03410402) |
| Balance Sheet |
| 31st December 2025 |
| 31.12.25 | 31.12.24 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 9 | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Share premium | 12 |
| Revaluation reserve | 12 |
| Fair value reserve | 12 |
| Retained earnings | 12 |
| SHAREHOLDERS' FUNDS |
| 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. |
| Garage Door & Automation Company Limited (Registered number: 03410402) |
| Balance Sheet - continued |
| 31st December 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Garage Door & Automation Company Limited (Registered number: 03410402) |
| Notes to the Financial Statements |
| for the Year Ended 31st December 2025 |
| 1. | STATUTORY INFORMATION |
| Garage Door & Automation Company Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Related party exemption |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| 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 |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Improvements to property | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Freehold Land and Buildings are carried at their market value at the date of revaluation less any subsequent accumulated depreciation and accumulated impairment with changes in market value is recognised in the revaluation reserve. |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Freehold buildings - Straight line over 50 years |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| Garage Door & Automation Company Limited (Registered number: 03410402) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st December 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| 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 |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1st January 2025 |
| and 31st December 2025 |
| AMORTISATION |
| At 1st January 2025 |
| Amortisation for year |
| At 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st December 2024 |
| Garage Door & Automation Company Limited (Registered number: 03410402) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st December 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Freehold | to | and |
| property | property | fittings |
| £ | £ | £ |
| COST OR VALUATION |
| At 1st January 2025 |
| Additions |
| Disposals | ( |
) |
| At 31st December 2025 |
| DEPRECIATION |
| At 1st January 2025 |
| Charge for year |
| Eliminated on disposal |
| At 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st December 2024 |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST OR VALUATION |
| At 1st January 2025 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 31st December 2025 |
| DEPRECIATION |
| At 1st January 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 31st December 2025 |
| NET BOOK VALUE |
| At 31st December 2025 |
| At 31st December 2024 |
| Cost or valuation at 31st December 2025 is represented by: |
| Improvements | Fixtures |
| to | and | Motor | Computer |
| property | fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| Cost | 20,937 | 17,617 | 49,443 | 48,679 | 136,676 |
| Garage Door & Automation Company Limited (Registered number: 03410402) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st December 2025 |
| 6. | STOCKS |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Stocks |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| Directors' current accounts | 75 | 275 |
| Prepayments |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Amounts owed to group undertakings |
| Tax |
| Social security and other taxes |
| VAT | 143,600 | 95,156 |
| Other creditors |
| Directors' current accounts | 1 | 4 |
| Accrued expenses |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Bank loans - 1-2 years |
| 10. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Within one year |
| Between one and five years |
| In more than five years |
| Garage Door & Automation Company Limited (Registered number: 03410402) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st December 2025 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.12.25 | 31.12.24 |
| value: | £ | £ |
| ORDINARY | £1 | 7,500 | 7,500 |
| ORDINARY A 60 | £60 | 120 | 120 |
| ORDINARY B 60 | £60 | 120 | 120 |
| ORDINARY C 60 | £60 | 120 | 120 |
| ORDINARY D 60 | £60 | 120 | 120 |
| 2 | ORDINARY E 60 | £60 | 120 | 120 |
| 2 | ORDINARY F 60 | £60 | 120 | 120 |
| 8,220 | 8,220 |
| 12. | RESERVES |
| Fair |
| Retained | Share | Revaluation | value |
| earnings | premium | reserve | reserve | Totals |
| £ | £ | £ | £ | £ |
| At 1st January 2025 | 203,005 |
| Profit for the year |
| Dividends | ( |
) | ( |
) |
| Assets revalued in period | 86,310 | - | - | (86,310 | ) | - |
| At 31st December 2025 | 285,816 |
| 13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 31st December 2025 and 31st December 2024: |
| 31.12.25 | 31.12.24 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| Director's loan will be repaid within 9 months from the year end date. |