Nantycaws Filling Station Limited

Nantycaws Filling Station Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	217,477	233,731
		217,477	233,731
Current assets
Stocks	5	791,976	729,522
Debtors	6	86,867	100,660
Cash at bank and in hand		530,164	507,841
		1,409,007	1,338,023
Creditors: amount falling due within one year	7	(192,595)	(163,463)
Net current assets		1,216,412	1,174,560

Total assets less current liabilities		1,433,889	1,408,291
Creditors: amount falling due after more than one year	8	-	(13,955)
Net assets		1,433,889	1,394,336

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		1,433,789	1,394,236
Shareholders' funds		1,433,889	1,394,336

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 15 July 2026 and were signed on its behalf by:

-------------------------------
Mr D A Gaunt
Director

Nantycaws Filling Station Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Nantycaws Filling Station Limited is a private company, limited by shares, registered in England and Wales, registration number 06115999, registration address 1 Peterwell Terrace, Lampeter, SA48 7BX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	2%-10% Reducing Balance
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 4 (2025 : 4).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	60,000	60,000
Additions	-	-
Disposals	-	-
At 31 March 2026	60,000	60,000
Amortisation
At 01 April 2025	60,000	60,000
Charge for year	-	-
On disposals	-	-
At 31 March 2026	60,000	60,000
Net book values
At 31 March 2026	-	-
At 31 March 2025	-	-

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Total
	£	£	£	£
At 01 April 2025	144,438	168,204	36,000	348,642
Additions	18,257	13,750	-	32,007
Disposals	-	-	(36,000)	(36,000)
At 31 March 2026	162,695	181,954	-	344,649
Depreciation
At 01 April 2025	30,101	79,943	7,200	117,244
Charge for year	1,826	15,302	-	17,128
On disposals	-	-	(7,200)	(7,200)
At 31 March 2026	31,927	95,245	-	127,172
Net book values
Closing balance as at 31 March 2026	130,768	86,709	-	217,477
Opening balance as at 01 April 2025	116,670	88,261	28,800	233,731

Stocks

	2026 £		2025 £
Stocks	791,976		729,522
	791,976		729,522

Debtors: amounts falling due within one year

	2026 £		2025 £
Trade Debtors	74,202		100,660
	74,202		100,660

Debtors: amounts falling due after one year

	2026 £		2025 £
Prepayments	12,665		-
	12,665		-

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	46,114	10,058
Bank Loans & Overdrafts	3,538	-
Corporation Tax	38,717	18,653
PAYE & Social Security	419	1,302
Accrued Expenses	10,025	3,000
Other Creditors	158	411
Directors' Current Accounts	69,391	76,697
VAT	24,233	53,342
	192,595	163,463

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	-		13,955
	-		13,955

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Registered Number: 06115999
England and Wales
NANTYCAWS FILLING STATION LIMITED

Pages for filing with registrar

Period of accounts Start date: 01 April 2025 End date: 31 March 2026