REGISTERED NUMBER: 05316467 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

GODDEN AUTO SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Godden

REGISTERED OFFICE:

Benet Garage

Cambridge Road

Milton

Cambridge

Cambridgeshire

CB24 6AW

REGISTERED NUMBER:

05316467 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

33,654

42,976

CURRENT ASSETS

Stocks

18,257

18,007

Debtors

6

15,829

15,695

Cash and cash equivalents

56,476

76,693

90,562

110,395

CREDITORS

Amounts falling due within one year

7

(99,930

)

(101,210

)

NET CURRENT (LIABILITIES)/ASSETS

(9,368

)

9,185

TOTAL ASSETS LESS CURRENT LIABILITIES

24,286

52,161

PROVISIONS FOR LIABILITIES

8

(18,913

)

(21,244

)

NET ASSETS

5,373

30,917

CAPITAL AND RESERVES

Called up share capital

9

4

4

Retained earnings

5,369

30,913

SHAREHOLDERS' FUNDS

5,373

30,917

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 August 2026 and were signed by:

N Godden - Director

1.	STATUTORY INFORMATION

Godden Auto Services 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

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

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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.

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.

Dilapidation provision

Provision is made for dilapidation and site restoration costs where the company has a present obligation to restore or decontaminate a property. The provision reflects the directors’ best estimate of the expenditure required to settle the obligation at the balance sheet date.

The obligation arises from the company’s past use of the premises and would crystallise in the event that the company ceases to occupy the site. The provision is recognised where a reliable estimate can be made and is reviewed at each reporting date and adjusted as necessary to reflect current expectations.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Office

Equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

67,248

742

53,179

8,597

129,766

Additions

2,161

-

-

666

2,827

Disposals

(3,800

)

-

-

(2,207

)

(6,007

)

At 31 March 2026

65,609

742

53,179

7,056

126,586

DEPRECIATION

At 1 April 2025

48,126

491

34,814

3,359

86,790

Charge for year

4,977

67

4,591

1,324

10,959

Eliminated on disposal

(3,293

)

-

-

(1,524

)

(4,817

)

At 31 March 2026

49,810

558

39,405

3,159

92,932

NET BOOK VALUE

At 31 March 2026

15,799

184

13,774

3,897

33,654

At 31 March 2025

19,122

251

18,365

5,238

42,976

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Trade debtors

2,737

2,605

Other debtors

13,092

13,090

15,829

15,695

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Trade creditors

15,842

18,408

Amounts owed to group undertakings

3,200

-

Taxation and social security

37,680

36,702

Other creditors

43,208

46,100

99,930

101,210

8.	PROVISIONS FOR LIABILITIES

2026

2025

as restated

£

£

Deferred tax

8,413

10,744

Other provisions

10,500

10,500

18,913

21,244

Dilapidati

Deferred

on

tax

provision

£

£

Balance at 1 April 2025

10,744

10,500

Credit to Profit and loss account during year

(2,331

)

-

Balance at 31 March 2026

8,413

10,500

The company occupies its premises under a rolling lease arrangement that can be terminated within twelve months. Rental commitments payable within one year amount to £33,000 (2025: £33,000).

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

as restated

£

£

4

Ordinary

£1

4

4

10.	ULTIMATE CONTROLLING PARTY

The controlling party is NG Future Investments Ltd.

The ultimate controlling party is N Godden.

11.	RELATED PARTY TRANSACTIONS

The company incurred management charges of £41,920 (2025: £45,211) from its parent undertaking during the year. At the year end, amounts due to the parent undertaking totalled £45,120 (2025: £45,211). The balance is unsecured, interest-free and repayable on demand and comprised accrued management charges of £41,920 (2025: £45,211) and an intercompany loan balance of £3,200 (2025: £nil).