REGISTERED NUMBER: 04126235 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Andy's Tyre Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A S Johnson

REGISTERED OFFICE:

59-61 Marine Road

Prestatyn

DENBIGHSHIRE

LL19 7HA

REGISTERED NUMBER:

04126235 (England and Wales)

ACCOUNTANTS:

Iona Edwards cyf

Chartered Accountant

19 Denbigh Street

Llanrwst

Conwy

LL26 0LL

FIXED ASSETS

Tangible assets

4

268,588

260,833

CURRENT ASSETS

Stocks

643,000

505,000

Debtors

5

242,580

349,594

Cash at bank

102,815

150,298

988,395

1,004,892

CREDITORS

Amounts falling due within one year

6

671,629

693,079

NET CURRENT ASSETS

316,766

311,813

TOTAL ASSETS LESS CURRENT LIABILITIES

585,354

572,646

CREDITORS

Amounts falling due after more than one year

7

22,307

32,669

NET ASSETS

563,047

539,977

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

562,947

539,877

SHAREHOLDERS' FUNDS

563,047

539,977

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 23 September 2026 and were signed by:

A S Johnson - Director

1.	STATUTORY INFORMATION

Andy's Tyre Services 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.

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 reducing balance

Fixtures and fittings

-

15% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 January 2025

666,308

1,846

668,154

Additions

55,109

-

55,109

At 31 December 2025

721,417

1,846

723,263

DEPRECIATION

At 1 January 2025

405,601

1,720

407,321

Charge for year

47,335

19

47,354

At 31 December 2025

452,936

1,739

454,675

NET BOOK VALUE

At 31 December 2025

268,481

107

268,588

At 31 December 2024

260,707

126

260,833

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

165,279

255,116

Other debtors

77,301

94,478

242,580

349,594

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

6,335

6,335

Hire purchase contracts

4,642

8,689

Trade creditors

599,005

545,514

Taxation and social security

55,992

128,591

Other creditors

5,655

3,950

671,629

693,079

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

20,666

26,385

Hire purchase contracts

1,641

6,284

22,307

32,669

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,045