Registration number: 13792120

G K Autos Huddersfield Ltd

Contents

Company Information	1
Director's Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 10

G K Autos Huddersfield Ltd

Company Information





 

Director

Mr Robert Edward Whittaker

Registered office

533 Blackmoorfoot Road Crosland Moor Huddersfield HD4 5NT

Accountants

D & A Hill No.18 T8/9 Brooke's Mill Armitage Bridge Huddersfield West Yorkshire HD4 7NR

G K Autos Huddersfield Ltd

Director's Report
for the Year Ended 31 December 2025

The director presents his report and the financial statements for the year ended 31 December 2025.

Director of the company

The director who held office during the year was as follows:

Mr Robert Edward Whittaker

Principal activity

The principal activity of the company is the maintenance and repair of motor vehicles.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 21 August 2026
 

......................................... Mr Robert Edward Whittaker Director

G K Autos Huddersfield Ltd

(Registration number: 13792120 )
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	226,500	226,500
Tangible assets	5	16,008	19,921
		242,508	246,421
Current assets
Stocks	6	800	850
Debtors	7	12,371	9,371
Cash at bank and in hand		76,315	62,345
		89,486	72,566
Creditors: Amounts falling due within one year	8	(129,243)	(169,927)
Net current liabilities		(39,757)	(97,361)
Net assets		202,751	149,060
Capital and reserves
Called up share capital	9	1	1
Retained earnings		202,750	149,059
Shareholders' funds		202,751	149,060

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 21 August 2026
 

......................................... Mr Robert Edward Whittaker Director

G K Autos Huddersfield Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England..

The address of its registered office is:
533 Blackmoorfoot Road
Crosland Moor
Huddersfield
HD4 5NT

These financial statements were authorised for issue by the director on 21 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

G K Autos Huddersfield Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and Machinery	15% on reducing balance
Fixtures and Fittings	15% on reducing balance
Motor vehicles	25% on reducing balance
Computer equipment	33% on reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Stocks

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

G K Autos Huddersfield Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 5 (2024 - 5).

G K Autos Huddersfield Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 January 2025	226,500	226,500
At 31 December 2025	226,500	226,500
Amortisation
Carrying amount
At 31 December 2025	226,500	226,500
At 31 December 2024	226,500	226,500

5	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 January 2025	575	9,671	2,545	27,865
Additions	-	-	721	-
At 31 December 2025	575	9,671	3,266	27,865
Depreciation
At 1 January 2025	205	3,163	1,257	16,110
Charge for the year	56	976	663	2,939
At 31 December 2025	261	4,139	1,920	19,049
Carrying amount
At 31 December 2025	314	5,532	1,346	8,816
At 31 December 2024	370	6,508	1,288	11,755

G K Autos Huddersfield Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

	Total £
Cost or valuation
At 1 January 2025	40,656
Additions	721
At 31 December 2025	41,377
Depreciation
At 1 January 2025	20,735
Charge for the year	4,634
At 31 December 2025	25,369
Carrying amount
At 31 December 2025	16,008
At 31 December 2024	19,921

G K Autos Huddersfield Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

6

Stocks

	2025 £	2024 £
Other inventories	800	850

7

Debtors

Current	2025 £	2024 £
Trade debtors	1,999	2,000
Prepayments	10,372	7,371
	12,371	9,371

8

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	10	-	11,141
Taxation and social security		51,799	44,495
Accruals and deferred income		9,274	10,709
Other creditors		68,170	103,582
		129,243	169,927

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

G K Autos Huddersfield Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

10	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Other borrowings	-	11,141