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Registered number: 03856113
John Downes (Garage) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
JMC Accountants & Tax Advisers Ltd
76 High Street
Brierley Hill
West Midlands
DY5 3AW
John Downes (Garage) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
John Downes (Garage) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 03856113

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 409 |  | 559
Investment Properties | 5 |  | 470,000 |  | 470,000
|  |  | 470,409 |  | 470,559
CURRENT ASSETS
Debtors | 6 | 1,868 |  | 1,868 |
Cash at bank and in hand |  | 14,827 |  | 15,331 |
|  | 16,695 |  | 17,199 |
Creditors: Amounts Falling Due Within One Year | 7 | (4,499 ) |  | (9,508 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,196 |  | 7,691
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 482,605 |  | 478,250
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (78 ) |  | (106 )
NET ASSETS |  |  | 482,527 |  | 478,144
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 482,525 |  | 478,142
SHAREHOLDERS' FUNDS |  |  | 482,527 |  | 478,144

Page 1
Page 2
John Downes (Garage) Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J Downes Director | Mrs M Downes Director
8th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
John Downes (Garage) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
John Downes (Garage) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03856113 . The registered office is 22 Margaret Close, Quarry Bank, Brierley Hill, West Midlands, DY5 2XD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% on cost
Fixtures & Fittings | 15% on reducing balance

2.3. Investment Properties
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
John Downes (Garage) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 1,945 | 937 | 2,882
As at 31 October 2025 | 1,945 | 937 | 2,882
Depreciation
As at 1 November 2024 | 1,408 | 915 | 2,323
Provided during the period | 147 | 3 | 150
As at 31 October 2025 | 1,555 | 918 | 2,473
Net Book Value
As at 31 October 2025 | 390 | 19 | 409
As at 1 November 2024 | 537 | 22 | 559

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 and 31 October 2025 | 470,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 146,697 |  | 146,697

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,868 |  | 1,868

Page 4
Page 5
John Downes (Garage) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,566 |  | 6,478
Taxation and social security | 2,933 |  | 3,030
| 4,499 |  | 9,508

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 5