IRIS Accounts Production v26.1.10.61 08251608 Board of Directors 1.11.24 31.10.25 31.10.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08251608 2024-10-31 08251608 2025-10-31 08251608 2024-11-01 2025-10-31 08251608 2023-10-31 08251608 2023-11-01 2024-10-31 08251608 2024-10-31 08251608 ns15:EnglandWales 2024-11-01 2025-10-31 08251608 ns14:PoundSterling 2024-11-01 2025-10-31 08251608 ns10:Director1 2024-11-01 2025-10-31 08251608 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08251608 ns10:SmallEntities 2024-11-01 2025-10-31 08251608 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08251608 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 08251608 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08251608 ns10:FullAccounts 2024-11-01 2025-10-31 08251608 1 2024-11-01 2025-10-31 08251608 ns10:OrdinaryShareClass1 2024-11-01 2025-10-31 08251608 ns10:Director2 2024-11-01 2025-10-31 08251608 ns10:RegisteredOffice 2024-11-01 2025-10-31 08251608 ns5:CurrentFinancialInstruments 2025-10-31 08251608 ns5:CurrentFinancialInstruments 2024-10-31 08251608 ns5:ShareCapital 2025-10-31 08251608 ns5:ShareCapital 2024-10-31 08251608 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 08251608 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 08251608 ns5:NetGoodwill 2024-11-01 2025-10-31 08251608 ns5:MotorVehicles 2024-11-01 2025-10-31 08251608 ns5:NetGoodwill 2024-10-31 08251608 ns5:NetGoodwill 2025-10-31 08251608 ns5:NetGoodwill 2024-10-31 08251608 ns5:MotorVehicles 2024-10-31 08251608 ns5:MotorVehicles 2025-10-31 08251608 ns5:MotorVehicles 2024-10-31 08251608 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 08251608 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 08251608 ns10:OrdinaryShareClass1 2025-10-31

REGISTERED NUMBER: 08251608 (England and Wales)

J.A. Tyre Services Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

| J.A. Tyre Services Limited (Registered number: 08251608) |

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| J.A. Tyre Services Limited |

Company Information

for the Year Ended 31 October 2025

| Directors: | J A Thompson

| C M Thompson

| Registered office: | 106 Markland Hill Lane

| Heaton

| Bolton

| Lancashire

| BL1 5NZ

| Registered number: | 08251608 (England and Wales)

| Accountants: | Leach Briely

| Craven House

| 32 Lee Lane

| Horwich

| Bolton

| Greater Manchester

| BL6 7BY

| J.A. Tyre Services Limited (Registered number: 08251608) |

Statement of Financial Position

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 32,000 |  | 36,000 |  |

Tangible assets | 5 | 7,313 |  | 9,750 |  |

39,313 |  | 45,750 |  |

Current assets

Stocks | 13,500 |  | 13,500 |  |

Debtors | 6 | 11,812 |  | 6,740 |  |

Cash at bank and in hand | 76,248 |  | 94,849 |  |

101,560 |  | 115,089 |  |

Creditors

Amounts falling due within one year | 7 | 175,586 |  | 191,954 |  |

Net current liabilities | (74,026 | ) | (76,865 | ) |

Total assets less current liabilities | (34,713 | ) | (31,115 | ) |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (34,813 | ) | (31,215 | ) |

Shareholders' funds | (34,713 | ) | (31,115 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

| J.A. Tyre Services Limited (Registered number: 08251608) |

Statement of Financial Position - continued

31 October 2025

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 15 July 2026 and were signed on its behalf by:

J A Thompson - Director

| J.A. Tyre Services Limited (Registered number: 08251608) |

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | Statutory information

| J.A. Tyre Services 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 total invoice value, excluding Value Added Tax, of mobile tyre fitting and related services provided during the year.

| Goodwill

| Goodwill, being the amount paid on aquisition of the business is being amortised evenly over its estimated useful life of 10 years.

| Tangible fixed assets

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

| Motor vehicles | - | 25% on reducing balance

| Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

| Stocks

| Stocks are measured at estimated cost.

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

| Going concern

| The company relies upon the financial support of its creditors, particularly its directors to facilitate a continuation of its trading activity. The directors have agreed to only withdraw from their loan accounts in small tranches, as and when cashflow permits. Therefore the directors are able to prepare the financial statements on the basis of the going concern concept.

3. | Employees and directors

| The average number of employees during the year was 2 (2024 - 2 ) .

| J.A. Tyre Services Limited (Registered number: 08251608) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 November 2024

| and 31 October 2025 | 40,000 |  |

| Amortisation

| At 1 November 2024 | 4,000 |  |

| Charge for year | 4,000 |  |

| At 31 October 2025 | 8,000 |  |

| Net book value

| At 31 October 2025 | 32,000 |  |

| At 31 October 2024 | 36,000 |  |

5. | Tangible fixed assets

| Motor

| vehicles

£ |

| Cost

| At 1 November 2024

| and 31 October 2025 | 16,000 |  |

| Depreciation

| At 1 November 2024 | 6,250 |  |

| Charge for year | 2,437 |  |

| At 31 October 2025 | 8,687 |  |

| Net book value

| At 31 October 2025 | 7,313 |  |

| At 31 October 2024 | 9,750 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 9,548 |  | 4,678 |  |

| Other debtors | 2,264 |  | 2,062 |  |

11,812 |  | 6,740 |  |

| J.A. Tyre Services Limited (Registered number: 08251608) |

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 13,206 |  | 15,257 |  |

| Taxation and social security | - |  | 305 |  |

| Other creditors | 162,380 |  | 176,392 |  |

175,586 |  | 191,954 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |