Mariner's Auto Technician Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06993652

MARINER'S AUTO TECHNICIAN SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2026

MARINER'S AUTO TECHNICIAN SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2026

	2026		2025
Note	£	£	£	£

Fixed Assets

Intangible assets	5	6,696	6,696
Tangible assets	6	356,667	362,343
		----------	----------
		363,363	369,039

Current Assets

Stocks		384,021	296,944
Debtors	7	26,885	18,765
Cash at bank and in hand		188,332	229,354
		----------	----------
		599,238	545,063

Creditors: amounts falling due within one year	8	53,490		33,065
		----------		----------
Net Current Assets			545,748		511,998
			----------		----------
Total Assets Less Current Liabilities			909,111		881,037
			----------		----------
Net Assets			909,111		881,037
			----------		----------

MARINER'S AUTO TECHNICIAN SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 April 2026

	2026		2025
Note	£	£	£	£

Capital and Reserves

Called up share capital	1	1
Profit and loss account	909,110	881,036
	----------	----------
Shareholders Funds	909,111	881,037
	----------	----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 9 September 2026 , and are signed on behalf of the board by:

M D Seaman
Director

Company registration number: 06993652

MARINER'S AUTO TECHNICIAN SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2026

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Mariners Street, Goole, North Humberside, DN14 5BS.

2. Statement of Compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue Recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income Tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Intangible Assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.

Tangible Assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold Property	-	Impairment review
Plant and Machinery	-	20% reducing balance
Fixtures and Fittings	-	25% reducing balance
Motor Vehicles	-	25% reducing balance

Investment Property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined Contribution Plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee Numbers

The average number of persons employed by the company during the year amounted to 8 (2025: 8 ).

5. Intangible Assets

	Other intangibles
	£
Cost
At 1 May 2025 and 30 April 2026	6,696
	-------
Amortisation
At 1 May 2025 and 30 April 2026	–
	-------
Carrying amount
At 30 April 2026	6,696
	-------
At 30 April 2025	6,696
	-------

6. Tangible Assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 May 2025	350,633	65,093	11,760	34,595	462,081
Additions	–	413	–	–	413
	----------	---------	---------	---------	----------
At 30 April 2026	350,633	65,506	11,760	34,595	462,494
	----------	---------	---------	---------	----------
Depreciation
At 1 May 2025	15,243	51,509	4,026	28,960	99,738
Charge for the year	–	2,745	1,934	1,410	6,089
	----------	---------	---------	---------	----------
At 30 April 2026	15,243	54,254	5,960	30,370	105,827
	----------	---------	---------	---------	----------
Carrying amount
At 30 April 2026	335,390	11,252	5,800	4,225	356,667
	----------	---------	---------	---------	----------
At 30 April 2025	335,390	13,584	7,734	5,635	362,343
	----------	---------	---------	---------	----------

Included within the above is investment property as follows:

	£
	----------
At 1 May 2025 and 30 April 2026	164,078
	----------

The director considers that the current value of investment property is not significantly different from cost price.

7. Debtors

	2026	2025
	£	£
Trade debtors	10,784	3,256
Other debtors	16,101	15,509
	---------	---------
	26,885	18,765
	---------	---------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	27,595	20,029
Social security and other taxes	25,320	11,891
Other creditors	575	1,145
	---------	---------
	53,490	33,065
	---------	---------

9. Operating Leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	10,200	10,200
Later than 1 year and not later than 5 years	19,450	31,450
	---------	---------
	29,650	41,650
	---------	---------

10. Director's Advances, Credits and Guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
M D Seaman	6,464	6,929	( 6,464)	6,929
	-------	-------	-------	-------

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
M D Seaman	2,898	6,464	( 2,898)	6,464
	-------	-------	-------	-------

The loan is repayable on demand and is interest free.