T.J. Auto Repairs Limited

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

Registered number: 04169505

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		84,592		87,262

			84,592		87,262
CURRENT ASSETS
Stocks	5	9,500		9,500
Debtors	6	14,109		20,354
Cash at bank and in hand		7,957		11,787

		31,566		41,641
Creditors: Amounts Falling Due Within One Year	7	(176,132 )		(203,986 )

NET CURRENT ASSETS (LIABILITIES)			(144,566 )		(162,345 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(59,974 )		(75,083 )

NET LIABILITIES			(59,974 )		(75,083 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(59,975 )		(75,084 )

SHAREHOLDERS' FUNDS			(59,974)		(75,083)

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T.J. Auto Repairs Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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 S A Johnson

Director

27 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

T.J. Auto Repairs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04169505 . The registered office is Unit 1 Wilne Road, Sawley, Long Eaton, Nottingham, NG10 3AL.

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. Going Concern Disclosure

At 31st January 2025, the company had net liabilities of £75,083. The company is reliant on the continued support of the director. The director has confirmed his intention to support the company for at least twelve months from the date of signing the accounts.

On the above basis, the directors consider that the accounts should be prepared on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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	5% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	20% Reducing Balance
Computer Equipment	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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T.J. Auto Repairs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	76,817	18,920	144	31,428	127,309
Additions	2,704	3,142	240	42	6,128

As at 31 January 2026	79,521	22,062	384	31,470	133,437

Depreciation
As at 1 February 2025	6,875	5,577	29	27,566	40,047
Provided during the period	3,631	4,121	71	975	8,798

As at 31 January 2026	10,506	9,698	100	28,541	48,845

Net Book Value
As at 31 January 2026	69,015	12,364	284	2,929	84,592

As at 1 February 2025	69,942	13,343	115	3,862	87,262

5. Stocks

	2026	2025
	£	£
Stock	9,500	9,500

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	796	3,430
Deferred tax current asset	13,313	16,924

	14,109	20,354

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T.J. Auto Repairs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	34,185	62,342
Bank loans and overdrafts	9,303	11,783
Other taxes and social security	598	2,129
VAT	2,391	3,611
Net wages	667	-
Other creditors	67,487	82,041
Pension control account	305	175
Accruals and deferred income	600	600
Director's loan account	60,596	41,305

	176,132	203,986

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

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