REGISTERED NUMBER: 01025713 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Glossop Tyre And Battery Service Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investment property

4

6,092

6,092

CURRENT ASSETS

Debtors

5

7,500

12,000

Cash at bank

90

92

7,590

12,092

CREDITORS

Amounts falling due within one year

6

13,671

20,966

NET CURRENT LIABILITIES

(6,081

)

(8,874

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11

(2,782

)

CAPITAL AND RESERVES

Called up share capital

8

8

Retained earnings

3

(2,790

)

SHAREHOLDERS' FUNDS

11

(2,782

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

Mrs J M Davenport - Director

1.	STATUTORY INFORMATION

Glossop Tyre And Battery Service Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

01025713

Registered office:

Fir Tree Farm

Swettenham Heath

Congleton

Cheshire

CW12 2LW

The presentation currency of the financial statements is the Pound Sterling (£).

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.

In previous years, the financial statements were prepared under FRS 105 "The Financial Reporting Standard applicable to the Micro-entities Regime". The transition date was 1st September 2023. No significant adjustments were required to the comparative figures as a consequence of the transition.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Rental income

Rental income is accounted for on a time basis, by reference to the agreement entered into.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

6,092

NET BOOK VALUE

At 31 August 2025

6,092

At 31 August 2024

6,092

The investment property is stated at cost. In the opinion of the company's director, there was no significant change in the open market value of the property to 31st August 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

7,500

12,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

9,006

15,793

Taxation and social security

1,906

2,738

Other creditors

2,759

2,435

13,671

20,966

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the board of directors of Top Ten Tyres Limited, by virtue of their majority shareholding.