KERBSAFE WHEEL REPAIR LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11681151

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		63,855		52,630

			63,855		52,630
CURRENT ASSETS
Stocks	5	4,000		4,000
Debtors	6	121,480		79,307
Cash at bank and in hand		69,562		50,026

		195,042		133,333
Creditors: Amounts Falling Due Within One Year	7	(152,856 )		(82,520 )

NET CURRENT ASSETS (LIABILITIES)			42,186		50,813

TOTAL ASSETS LESS CURRENT LIABILITIES			106,041		103,443

Creditors: Amounts Falling Due After More Than One Year	8		(2,289 )		(6,068 )

NET ASSETS			103,752		97,375

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			103,652		97,275

SHAREHOLDERS' FUNDS			103,752		97,375

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KERBSAFE WHEEL REPAIR LIMITED

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr. Dennis Bone

Director

27 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

KERBSAFE WHEEL REPAIR LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 11681151 . The registered office is 46 Main Street Weston Turville, Aylesbury, Buckinghamshire, HP22 5RW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and 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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

2Average number of employees, including directors, during the year was: 10 (2024: 9)

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KERBSAFE WHEEL REPAIR LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 December 2024	52,093	59,663	111,756
Additions	-	32,509	32,509

As at 30 November 2025	52,093	92,172	144,265

Depreciation
As at 1 December 2024	35,516	23,610	59,126
Provided during the period	4,144	17,140	21,284

As at 30 November 2025	39,660	40,750	80,410

Net Book Value
As at 30 November 2025	12,433	51,422	63,855

As at 1 December 2024	16,577	36,053	52,630

5. Stocks

	2025	2024
	£	£
Stock	4,000	4,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	121,480	67,715
Other debtors	-	11,592

	121,480	79,307

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	102,342	63,113
Taxation	23,658	18,807
Other creditors	26,256	-
Directors' loan accounts	600	600

	152,856	82,520

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	2,289	6,068

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KERBSAFE WHEEL REPAIR LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Deferred Taxation

The provision for deferred tax is made up as follows:

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

11. Dividends

12. Transactions with Directors

The directors have an agreement with the company to provide furnished and equipped office accommodation which is available for the use by the company from time to time for the purposes of the company’s business activities at a rental for the year ending 30th November 2025 of £nil (2024 £nil)

The director's have loaned to the Company of £600 2025 (£600 2024). These loans are unsecured, interest free and repayable on demand.

12. Associated Company

Loans were received of £26,256 2025 (2024 £nil) from Kerbsafe Ltd, including service charge of £102,000 (2024 £78,000) for the use of equipment and services.

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