REGISTERED NUMBER: 03314727 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

GARSTANG TRUCK BODIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J M Gerraty

Mrs R H Gerraty

Mr M Gerraty

REGISTERED OFFICE:

The Old Coalyard

Green Lane West

Garstang

Preston

Lancashire

PR3 1NJ

REGISTERED NUMBER:

03314727 (England and Wales)

ACCOUNTANTS:

Turner & Turner (Preston) Ltd

Chartered Accountants

9 Victoria Rd

Fulwood

Preston

Lancashire

PR2 8ND

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

697,735

698,399

697,735

698,399

CURRENT ASSETS

Stocks

6

25,700

25,700

Debtors

7

72,909

34,910

Cash at bank

98,966

142,692

197,575

203,302

CREDITORS

Amounts falling due within one year

8

567,132

600,498

NET CURRENT LIABILITIES

(369,557

)

(397,196

)

TOTAL ASSETS LESS CURRENT LIABILITIES

328,178

301,203

PROVISIONS FOR LIABILITIES

9

-

665

NET ASSETS

328,178

300,538

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10

328,078

300,438

SHAREHOLDERS' FUNDS

328,178

300,538

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Mr J M Gerraty - Director

1.	STATUTORY INFORMATION

Garstang Truck Bodies 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 fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation taking into account the risks and uncertainties surrounding the obligation.

Pensions

For a defined benefit scheme, the liability recorded in the balance sheet is the present value of the defined obligation at that date. The defined benefit obligation is calculated on an annual basis by independent actuaries.

Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income.

Current and past service costs, along with settlements or curtailments, are charged to the Income Statement. Interest on pension plan liabilities are recognised within finance expense.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

44,555

AMORTISATION

At 1 May 2025

and 30 April 2026

44,555

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 May 2025

and 30 April 2026

695,739

41,852

4,100

DEPRECIATION

At 1 May 2025

-

41,759

3,858

Charge for year

-

23

60

At 30 April 2026

-

41,782

3,918

NET BOOK VALUE

At 30 April 2026

695,739

70

182

At 30 April 2025

695,739

93

242

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

40,006

7,015

788,712

DEPRECIATION

At 1 May 2025

38,518

6,178

90,313

Charge for year

372

209

664

At 30 April 2026

38,890

6,387

90,977

NET BOOK VALUE

At 30 April 2026

1,116

628

697,735

At 30 April 2025

1,488

837

698,399

6.

STOCKS

2026

2025

£

£

Stocks

12,500

12,500

Work-in-progress

13,200

13,200

25,700

25,700

7.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

17,418

26,446

Other debtors

29,102

8,464

46,520

34,910

Amounts falling due after more than one year:

Other debtors

26,389

-

Aggregate amounts

72,909

34,910

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

31,567

19,529

Taxation and social security

3,744

29,513

Other creditors

531,821

551,456

567,132

600,498

9.	PROVISIONS FOR LIABILITIES

2025

£

Deferred tax

Accelerated capital allowances

665

Deferred

tax

£

Balance at 1 May 2025

665

Credit to Income Statement during year

(2,659

)

Balance at 30 April 2026

(1,994

)

10.

RESERVES

Retained

earnings

£

At 1 May 2025

300,438

Profit for the year

28,208

Dividends

(568

)

At 30 April 2026

328,078