REGISTERED NUMBER: 12858271 (England and Wales)

Unaudited Financial Statements

for the Year Ended

30 September 2025

for

PANTEG VEHICLE REPAIRS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P M Scull

K Scull

I M Barnwell

C M Rogers

SECRETARY:

REGISTERED OFFICE:

Panteg Service Station Station Road

Griffithstown

Pontypool

NP4 5JH

REGISTERED NUMBER:

12858271 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

FIXED ASSETS

Tangible assets

4

749

1,249

CURRENT ASSETS

Debtors

5

18,322

70,404

Cash at bank

26,692

16,204

45,014

86,608

CREDITORS

Amounts falling due within one year

6

33,885

78,024

NET CURRENT ASSETS

11,129

8,584

TOTAL ASSETS LESS CURRENT LIABILITIES

11,878

9,833

PROVISIONS FOR LIABILITIES

142

237

NET ASSETS

11,736

9,596

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

11,636

9,496

11,736

9,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by:

P M Scull - Director

1.	STATUTORY INFORMATION

Panteg Vehicle Repairs Ltd 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.

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

-

20% on cost

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 9 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 October 2024

and 30 September 2025

2,500

DEPRECIATION

At 1 October 2024

1,251

Charge for year

500

At 30 September 2025

1,751

NET BOOK VALUE

At 30 September 2025

749

At 30 September 2024

1,249

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade debtors

-

2,500

Other debtors

18,322

67,904

18,322

70,404

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/9/25

30/9/24

£

£

Trade creditors

7,618

10,854

Taxation and social security

18,367

19,282

Other creditors

7,900

47,888

33,885

78,024

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

30/9/25

30/9/24

£

£

P M Scull

Balance outstanding at start of year

(808

)

(15,486

)

Amounts advanced

-

27,053

Amounts repaid

(3,083

)

(12,375

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,891

)

(808

)

K Scull

Balance outstanding at start of year

(970

)

(15,237

)

Amounts advanced

-

16,000

Amounts repaid

-

(1,733

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(970

)

(970

)

I M Barnwell

Balance outstanding at start of year

(1,192

)

(947

)

Amounts advanced

26,021

25,698

Amounts repaid

(26,000

)

(25,943

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,171

)

(1,192

)

C M Rogers

Balance outstanding at start of year

(1,918

)

(1,436

)

Amounts advanced

26,050

25,443

Amounts repaid

(26,000

)

(25,925

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,868

)

(1,918

)