REGISTERED NUMBER: 04007421 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

John Dandy Motors Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

R T Dandy

REGISTERED OFFICE:

Goodridge Trading Estate

Goodridge Avenue

Gloucester

GL2 5EA

REGISTERED NUMBER:

04007421 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Virgin Money

215 High Street

Cheltenham

GL50 3HH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

462,778

208,873

462,778

208,873

CURRENT ASSETS

Stocks

6,500

5,500

Debtors

6

21,845

14,989

Cash at bank and in hand

129,463

137,772

157,808

158,261

CREDITORS

Amounts falling due within one year

7

80,313

83,495

NET CURRENT ASSETS

77,495

74,766

TOTAL ASSETS LESS CURRENT LIABILITIES

540,273

283,639

PROVISIONS FOR LIABILITIES

73,978

9,237

NET ASSETS

466,295

274,402

CAPITAL AND RESERVES

Called up share capital

110

110

Capital redemption reserve

40

40

Fair value reserve

9

187,373

-

Retained earnings

278,772

274,252

SHAREHOLDERS' FUNDS

466,295

274,402

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 3 September 2026 and were signed by:

R T Dandy - Director

1.	STATUTORY INFORMATION

John Dandy Motors 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2000, has been fully amortised.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

No depreciation has been charged on the freehold property. The director considers the property to have both a high residual value and a long estimated useful life and as such a depreciation charge would be immaterial to the financial statements.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 7 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

100,000

Amortisation

At 1 January 2025

and 31 December 2025

100,000

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost or valuation

At 1 January 2025

150,170

151,961

12,597

33,650

348,378

Additions

-

5,833

12,644

-

18,477

Revaluations

249,830

-

-

-

249,830

At 31 December 2025

400,000

157,794

25,241

33,650

616,685

Depreciation

At 1 January 2025

-

110,454

9,621

19,430

139,505

Charge for year

-

9,468

3,905

1,029

14,402

At 31 December 2025

-

119,922

13,526

20,459

153,907

Net book value

At 31 December 2025

400,000

37,872

11,715

13,191

462,778

At 31 December 2024

150,170

41,507

2,976

14,220

208,873

The property has been valued on an open market by the director as at 31 December 2025. If the freehold property had not been revalued it would have been included at its historic cost of £150,170 (2024 - £150,170).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

21,155

14,279

Other debtors

690

710

21,845

14,989

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade creditors

13,076

12,057

Taxation and social security

56,674

62,815

Other creditors

10,563

8,623

80,313

83,495

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31/12/25

31/12/24

£

£

Within one year

1,791

1,791

9.

RESERVES

Fair

value

reserve

£

Freehold property

187,373

At 31 December 2025

187,373

10.	RELATED PARTY DISCLOSURES

Mr R T Dandy- Director

A loan exists between the company and the director R T Dandy. At 31 December 2025, the company owed the director £8,450 (2024 - £0). The loan, included within other creditors, is interest free and is repayable on demand.