Company Registration No. 09116317 (England and Wales)
Vehicle Surgeon Limited
Unaudited accounts
for the year ended 31 March 2026
Vehicle Surgeon Limited
Unaudited accounts
Contents
Vehicle Surgeon Limited
Statement of financial position
as at 31 March 2026
Tangible assets
143,288
92,427
Cash at bank and in hand
350,782
266,604
Creditors: amounts falling due within one year
(250,868)
(205,655)
Net current assets
156,859
114,052
Total assets less current liabilities
300,147
206,479
Provisions for liabilities
Deferred tax
(40,738)
(21,105)
Net assets
259,409
185,374
Called up share capital
100
100
Profit and loss account
259,309
185,274
Shareholders' funds
259,409
185,374
For the year ending 31 March 2026 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 21 April 2026 and were signed on its behalf by
K Powney
Director
Company Registration No. 09116317
Vehicle Surgeon Limited
Notes to the Accounts
for the year ended 31 March 2026
Vehicle Surgeon Limited is a private company, limited by shares, registered in England and Wales, registration number 09116317. The registered office is Grundisburgh Road, Hasketon, Nr Woodbridge, Suffolk, IP13 6HJ.
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.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Fixtures & fittings
25% straight line
Computer equipment
25% straight line
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
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.
Vehicle Surgeon Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2025
77,087
112,991
41,993
317
232,388
Additions
117,051
4,995
-
-
122,046
Disposals
-
(56,882)
-
-
(56,882)
At 31 March 2026
194,138
61,104
41,993
317
297,552
At 1 April 2025
45,029
52,622
41,993
317
139,961
Charge for the year
12,322
8,932
-
-
21,254
On disposals
-
(6,951)
-
-
(6,951)
At 31 March 2026
57,351
54,603
41,993
317
154,264
At 31 March 2026
136,787
6,501
-
-
143,288
At 31 March 2025
32,058
60,369
-
-
92,427
Amounts falling due within one year
Trade debtors
40,707
28,263
Accrued income and prepayments
11,038
10,890
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
41,637
103,908
Taxes and social security
98,693
58,650
Other creditors
22,401
24,175
Loans from directors
88,137
18,922
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
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Average number of employees
During the year the average number of employees was 10 (2025: 12).