Tyre & Battery Services (Sussex) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00932715 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

TYRE & BATTERY SERVICES (SUSSEX) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N D Griggs

SECRETARY:

Ms A Griggs

REGISTERED OFFICE:

57 High Street

Newhaven

East Sussex

BN9 9PA

REGISTERED NUMBER:

00932715 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit 5, Riverside Business Centre

Brighton Road

Shoreham-by-sea

West Sussex

BN43 6RE

FIXED ASSETS

Tangible assets

4

55,082

23,165

Investments

5

2,666

57,748

25,831

CURRENT ASSETS

Stocks

51,666

59,992

Debtors

6

35,539

29,474

Cash at bank and in hand

214,293

274,707

301,498

364,173

CREDITORS

Amounts falling due within one year

7

68,284

75,719

NET CURRENT ASSETS

233,214

288,454

TOTAL ASSETS LESS CURRENT
LIABILITIES

290,962

314,285

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

290,862

314,185

SHAREHOLDERS' FUNDS

290,962

314,285

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 September 2026 and were signed by:

N D Griggs - Director

1.	STATUTORY INFORMATION

Tyre & Battery Services (Sussex) 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.	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.

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

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

Straight line over 6 years and Straight line over 8 years

Stocks

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

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 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

COST

At 1 January 2025

1,657

88,313

2,624

115,892

208,486

Additions

-

45,604

Disposals

-

(48,500

)

(48,500

)

At 31 December 2025

1,657

88,313

2,624

112,996

205,590

DEPRECIATION

At 1 January 2025

1,657

76,535

2,624

104,505

185,321

Charge for year

-

2,295

-

11,392

13,687

Eliminated on disposal

-

(48,500

)

(48,500

)

At 31 December 2025

1,657

78,830

2,624

67,397

150,508

NET BOOK VALUE

At 31 December 2025

-

9,483

-

45,599

55,082

At 31 December 2024

-

11,778

-

11,387

23,165

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

Cherished number plate

2,666

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade debtors

18,211

18,987

Tax

5,223

-

Prepayments

12,105

10,487

35,539

29,474

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Trade creditors

31,683

45,778

Tax

-

5,223

Social security and other taxes

6,702

4,270

VAT

14,847

14,797

Other creditors

8,226

5,651

Directors' current accounts

5,426

-

Accrued expenses

1,400

-

68,284

75,719

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

75

Ordinary A

1

75

25

Ordinary B

1

25

100