Premier Vehicle Trim Repairs Limited

Registered number

04453825

Unaudited Filleted Accounts

30 June 2026

Premier Vehicle Trim Repairs Limited
Registered number:		04453825
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		20,019			26,324

Current assets
Debtors	4	16,272			12,150
Cash at bank and in hand		71,163			72,232
		87,435			84,382

Creditors: amounts falling due within one year	5	(22,320)			(18,699)

Net current assets			65,115			65,683

Total assets less current liabilities			85,134			92,007


Provisions for liabilities			(3,804)			(5,001)


Net assets			81,330			87,006

Capital and reserves
Called up share capital			2			2
Profit and loss account			81,328			87,004

Shareholders' funds			81,330			87,006

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




G Bowen
Director
Approved by the board on 7 August 2026

Premier Vehicle Trim Repairs Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	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 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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
	Motor vehicles	25% reducing balance
	Plant and machinery	15% reducing balance
	Fixtures, fittings, tools and equipment	15% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 July 2025	18,997		29,779		48,776
	At 30 June 2026	18,997		29,779		48,776

	Depreciation
	At 1 July 2025	16,246		6,206		22,452
	Charge for the year	412		5,893		6,305
	At 30 June 2026	16,658		12,099		28,757

	Net book value
	At 30 June 2026	2,339		17,680		20,019
	At 30 June 2025	2,751		23,573		26,324


4	Debtors			2026		2025
£					£

	Trade debtors			16,272		12,150


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			21,275		17,302
	Other creditors			1,045		1,397
				22,320		18,699


6	Other information

	Premier Vehicle Trim Repairs Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Hopkin, The Heath
	Lavenham Road
	Great Waldingfield
	Suffolk
	CO10 0SA