2025-06-01 2026-05-31 2026-05-31 false 09059705 Fouracres Of Thorney Ltd 45112 Sale of used cars and light motor vehicles iso4217:GBP xbrli:pure 09059705 2025-06-01 09059705 2026-05-31 09059705 2025-06-01 2026-05-31 09059705 bus:SmallEntities 2025-06-01 2026-05-31 09059705 bus:AuditExempt-NoAccountantsReport 2025-06-01 2026-05-31 09059705 bus:FullAccounts 2025-06-01 2026-05-31 09059705 core:WithinOneYear 2026-05-31 09059705 core:AfterOneYear 2026-05-31 09059705 core:WithinOneYear 2025-06-01 2026-05-31 09059705 core:AfterOneYear 2025-06-01 2026-05-31 09059705 core:CurrentFinancialInstruments 2026-05-31 09059705 core:Non-currentFinancialInstruments 2026-05-31 09059705 core:CurrentFinancialInstruments 2025-06-01 2026-05-31 09059705 core:Non-currentFinancialInstruments 2025-06-01 2026-05-31 09059705 core:LandBuildings 2025-06-01 2026-05-31 09059705 core:FurnitureFittings 2025-06-01 2026-05-31 09059705 core:OfficeEquipment 2025-06-01 2026-05-31 09059705 core:Vehicles 2025-06-01 2026-05-31 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Fouracres Of Thorney Ltd
Unaudited Financial Statements
for the year ended 31 May 2026
Company registration number 09059705
(England and Wales)

# Company Information

For the year ended 31 May 2026

Directors | Jeremy Rice
| Vanessa Lesley Rice

Registered office | The Hawthorns
| Bicker Road
| Donington
| PE11 4XP

Registered number | 09059705

Accountant | aa Chartered Accountants
| 6 Blenheim Court
| Peppercorn Close
| Peterborough
| England
| PE1 2DU

# Statement of Financial Position

As at 31 May 2026

| Notes |
2026
2025
£
£
£
£
Fixed assets
Tangible assets
| 4 |
10,084
12,273
10,084
12,273
Current assets
Stocks
| 5 |
40,450
46,050
Debtors
| 6 |
11,284
-
Cash at bank and in hand
| 7 |
96,838
131,195
148,572
177,245
Creditors
Amounts falling due within one year
| 8 |
(40,681)
(45,106)
(40,681)
(45,106)
Net current assets (liabilities)
107,891
132,139
Total assets less current liabilities
117,975
144,412
Provisions for liabilities
| 10 |
(1,916)
(2,332)
Net assets (liabilities)
116,059
142,080
Capital and reserves
Other reserves
2
2
Profit and loss account
116,057
142,078
Total equity
116,059
142,080

The company is a private company limited by shares and registered in England and Wales. It was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2026 and are signed on its behalf by:

Jeremy Rice Jeremy Rice Director |

Company registration number 09059705

# Notes to the Financial Statements

For the year ended 31 May 2026

### 1. 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.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. 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.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue 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.

### 2.3. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.4. Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

### 2.5. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Plant and machinery
20
Reducing balance
Fixtures and fittings
20
Reducing balance

### 2.6. Stocks and work in progress

Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, inventories are assessed for impairment. If an item of inventory is impaired, the carrying amount is reduced to its selling price less costs to complete and sell, and the impairment loss is recognised immediately in the income statement. When inventories are sold, the carrying amount is recognised as an expense in the period in which the related revenue is recognised.

For long-term contracts where the company provides services or bespoke goods, work in progress is recognised as a contract asset. These are measured by reference to the stage of completion of the contract activity at the reporting date, based on the progress made towards the complete satisfaction of the performance obligations.

### 2.7. Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

### 3. Employees

The average number of employees during the year was 2 (2025: 2).

### 4. Tangible fixed assets

Plant and machinery
Fixtures and fittings
Total
£
£
£
Cost
At 1 June 2025
5,457
15,514
20,971
Additions
-
332
332
At 31 May 2026
5,457
15,846
21,303
Depreciation and impairment
At 1 June 2025
2,046
6,652
8,698
Charge for the period
682
1,839
2,521
At 31 May 2026
2,728
8,491
11,219
Net book value
At 31 May 2026
2,729
7,355
10,084
At 31 May 2025
3,411
8,862
12,273

### 5. Stocks and work in progress

2026
2025
£
£
Finished goods
40,450
46,050
Total
40,450
46,050

Finished goods consist of cars available for sale with a total value of £40,450 at the year end.

### 6. Debtors

2026
2025
£
£
Trade debtors
10,995
-
Prepayments and accrued income
289
-
Total due within one year
11,284
-
Total due after one year
-
-
Total
11,284
-

### 7. Cash at bank and in hand

2026
2025
£
£
Cash at bank
96,838
131,195
Total
96,838
131,195

### 8. Creditors due within one year

2026
2025
£
£
Trade creditors
32
129
Other creditors
467
588
Directors loan account
39,774
41,889
Taxation and social security
408
2,500
Total
40,681
45,106

### 9. Directors Loan Account

As at 31 May 2026 the company owed £39,774 (2025: £41,889) to the directors. No interest has been charged on this loan.

### 10. Provisions for liabilities

2026
2025
£
£
Deferred tax
1,916
2,332
Total
1,916
2,332

### 11. Share capital

2026
2025
£
£
Allotted, called up and fully paid
2 Ordinary shares of £1.00 each
2
2
Total
2
2

### 12. Profit and loss account

| 2026
| £
Balance at 01 June 2025 | 142,078
Loss for the year | (19,796)
Equity Dividends Paid | (1,000)
Balance at 31 May 2026 | 121,282