Company Registration No. 05223702 (England and Wales)
Arley Garage (Zetland Rd) Ltd
Unaudited accounts
for the year ended 31 December 2025
Arley Garage (Zetland Rd) Ltd
Unaudited accounts
Contents
Arley Garage (Zetland Rd) Ltd
Company Information
for the year ended 31 December 2025
Directors
M Harrison
L Harrison
Company Number
05223702 (England and Wales)
Registered Office
33 Zetland Road
Redland
Bristol
BS6 7AH
United Kingdom
Accountants
Vertical Consulting Ltd
18 Wellington Park
Clifton
Bristol
Bristol
BS8 2UT
Arley Garage (Zetland Rd) Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
106,926
131,477
Creditors: amounts falling due within one year
(106,921)
(101,675)
Net current assets
51,265
79,980
Total assets less current liabilities
51,265
82,001
Provisions for liabilities
Called up share capital
2
2
Profit and loss account
51,263
81,536
Shareholders' funds
51,265
81,538
For the 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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2026 and were signed on its behalf by
L Harrison
Director
Company Registration No. 05223702
Arley Garage (Zetland Rd) Ltd
Notes to the Accounts
for the year ended 31 December 2025
Arley Garage (Zetland Rd) Ltd is a private company, limited by shares, registered in England and Wales, registration number 05223702. The registered office is 33 Zetland Road, Redland, Bristol, BS6 7AH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on the reducing balance basis
Motor vehicles
25% on the reducing balance basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Arley Garage (Zetland Rd) Ltd
Notes to the Accounts
for the year ended 31 December 2025
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 January 2025
41,698
6,200
47,898
At 31 December 2025
41,698
6,200
47,898
At 1 January 2025
40,172
5,705
45,877
Charge for the year
1,526
495
2,021
At 31 December 2025
41,698
6,200
47,898
At 31 December 2024
1,526
495
2,021
Amounts falling due within one year
Accrued income and prepayments
5,902
5,900
Other debtors
33,289
33,292
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
12,976
14,862
Taxes and social security
15,612
23,416
Loans from directors
59,821
45,721
7
Transactions with related parties
At the year end £32,789 ( 2024 - £32,789 ) was owed to the company by Zetland Properties Ltd, a company under the control of the directors of Arley Garage (Zetland Road) Ltd. The amount is disclosed within Debtors due within one year :- Other debtors.
During the year the company paid rent of £10,200 ( 2024 - £10,200 ) to Zetland Properties Ltd.
8
Average number of employees
During the year the average number of employees was 8 (2024: 8).