Registration number: 16200032

PLG GARAGE SERVICES LIMITED

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 5

PLG GARAGE SERVICES LIMITED

Statement of Financial Position as at 30 June 2026

	Note	2026 £
Fixed assets
Intangible assets	4	13,500
Tangible assets	5	91,371
		104,871
Current assets
Stocks		15,500
Debtors	6	3,847
Cash at bank and in hand		9,763
		29,110
Creditors: Amounts falling due within one year	7	(134,914)
Net current liabilities		(105,804)
Net liabilities		(933)
Capital and reserves
Called up share capital		100
Retained earnings		(1,033)
Shareholders' deficit		(933)

For the financial period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 14 September 2026 and signed on its behalf by:
 

......................................... Mrs Sharron Elizabeth Roberts-Hunt Director

(Registration number: 16200032)

PLG GARAGE SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 30 June 2025 to 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Smithys Cottage
Llancaiach
Nelson
CF46 6EP

These financial statements were authorised for issue by the Board on 14 September 2026.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	20% Straight Line
Plant & Machinery	10% Straight Line

Goodwill

Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

PLG GARAGE SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 30 June 2025 to 30 June 2026

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% Straight Line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Defined contribution pension obligation

Contributions to defined contribution plans are recognised as employee benefit expense when they are due.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4.

PLG GARAGE SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 30 June 2025 to 30 June 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
Additions acquired separately	15,000	15,000
At 30 June 2026	15,000	15,000
Amortisation
Amortisation charge	1,500	1,500
At 30 June 2026	1,500	1,500
Carrying amount
At 30 June 2026	13,500	13,500

5	Tangible assets

	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
Additions	88,615	14,523	103,138
At 30 June 2026	88,615	14,523	103,138
Depreciation
Charge for the period	8,862	2,905	11,767
At 30 June 2026	8,862	2,905	11,767
Carrying amount
At 30 June 2026	79,753	11,618	91,371

6

Debtors

Current	2026 £
Trade debtors	1,622
Prepayments	2,225
	3,847

7

Creditors

Creditors: amounts falling due within one year

PLG GARAGE SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 30 June 2025 to 30 June 2026

	2026 £
Due within one year
Trade creditors	14,550
Taxation and social security	6,443
Accruals and deferred income	975
Other creditors	112,946
	134,914

Included within Other creditors is an amount owed to the Directors of £112,946