REGISTERED NUMBER: 08251608 (England and Wales)

J.A. Tyre Services Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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