4X4 AUTO REPAIRS LTD


Director	BROWN, Leslie


Registered Address	Unit 1 Lawson Street
	North Shields
	NE29 6TF


Registered Number	12270028 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,890		5,286
			5,890		5,286
Current assets
Debtors		10,964		795
Cash at bank and on hand		33,202		28,655
		44,166		29,450
Creditors amounts falling due within one year	4	(45,006)		(49,617)
Net current assets (liabilities)			(840)		(20,167)
Total assets less current liabilities			5,050		(14,881)
Net assets			5,050		(14,881)
Capital and reserves
Called up share capital			1		1
Profit and loss account			5,049		(14,882)
Shareholders' funds			5,050		(14,881)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 July 2026, and are signed on its behalf by:

BROWN, Leslie
Director
Registered Company No. 12270028

4X4 AUTO REPAIRS LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	20
	Office Equipment	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 November 24	3,790	8,083	366	12,239
Additions	-	-	348	348
At 31 October 25	3,790	8,083	714	12,587
Depreciation and impairment
At 01 November 24	1,374	5,355	224	6,953
Charge for year	444	731	113	1,288
Other adjustments	(547)	(927)	(70)	(1,544)
At 31 October 25	1,271	5,159	267	6,697
Net book value
At 31 October 25	2,519	2,924	447	5,890
At 31 October 24	2,416	2,728	142	5,286

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	37,808	37,881
Bank borrowings and overdrafts	14	8,278
Taxation and social security	7,184	3,458
Total	45,006	49,617


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.