Kevin Ellis Pontefract Accident Repair L - Accounts to registrar (filleted)

REGISTERED NUMBER: 10461746 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Kevin Ellis Pontefract Accident Repair

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Masefield

REGISTERED OFFICE:

18 Wesley Street

Castleford

West Yorkshire

WF10 1AE

REGISTERED NUMBER:

10461746 (England and Wales)

ACCOUNTANTS:

AccountsAide

18 Wesley Street

Castleford

West Yorkshire

WF10 1AE

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

109,638

119,704

109,639

119,705

CURRENT ASSETS

Debtors

6

58,370

25,070

Cash at bank

132,313

130,048

190,683

155,118

CREDITORS

Amounts falling due within one year

7

45,351

51,105

NET CURRENT ASSETS

145,332

104,013

TOTAL ASSETS LESS CURRENT
LIABILITIES

254,971

223,718

CREDITORS

Amounts falling due after more than one
year

8

67,500

71,500

NET ASSETS

187,471

152,218

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

187,371

152,118

SHAREHOLDERS' FUNDS

187,471

152,218

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 August 2026 and were signed by:

Mr M Masefield - Director

1.	STATUTORY INFORMATION

Kevin Ellis Pontefract Accident Repair Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

20,000

AMORTISATION

At 1 December 2024

and 30 November 2025

19,999

NET BOOK VALUE

At 30 November 2025

1

At 30 November 2024

1

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Land

machinery

fittings

£

COST

At 1 December 2024

68,682

2,880

18,665

Additions

-

Disposals

-

At 30 November 2025

68,682

2,880

18,665

DEPRECIATION

At 1 December 2024

-

2,877

4,532

Charge for year

-

3,533

Eliminated on disposal

-

At 30 November 2025

-

2,877

8,065

NET BOOK VALUE

At 30 November 2025

68,682

3

10,600

At 30 November 2024

68,682

3

14,133

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 December 2024

98,036

-

188,263

Additions

16,185

400

16,585

Disposals

(19,537

)

-

(19,537

)

At 30 November 2025

94,684

400

185,311

DEPRECIATION

At 1 December 2024

61,150

-

68,559

Charge for year

10,921

80

14,534

Eliminated on disposal

(7,420

)

-

(7,420

)

At 30 November 2025

64,651

80

75,673

NET BOOK VALUE

At 30 November 2025

30,033

320

109,638

At 30 November 2024

36,886

-

119,704

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

58,370

23,662

Other debtors

-

1,408

58,370

25,070

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts

4,000

6,000

Trade creditors

23,831

26,647

Tax

13,094

5,865

Social security and other taxes

684

2,030

VAT

3,706

10,546

NEST pension scheme

19

15

Directors' current accounts

17

2

45,351

51,105

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Bounce Back Loan

-

4,000

Other loans - 1-2 years

67,500

71,500