REGISTERED NUMBER: 07709247 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

DIBBLES AUTO SHOP LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Thompson

REGISTERED OFFICE:

Astral House

Granville Way

Bicester

Oxfordshire

OX26 4JT

REGISTERED NUMBER:

07709247 (England and Wales)

ACCOUNTANTS:

Astral Accountancy Services Limited

Astral House

Granville Way

Bicester

Oxfordshire

OX26 4JT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

17,426

15,563

17,426

15,563

CURRENT ASSETS

Stocks

10,300

11,120

Debtors

6

99,461

69,530

Cash at bank

264,843

294,763

374,604

375,413

CREDITORS

Amounts falling due within one year

7

99,496

90,667

NET CURRENT ASSETS

275,108

284,746

TOTAL ASSETS LESS CURRENT LIABILITIES

292,534

300,309

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

292,434

300,209

292,534

300,309

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 2 October 2026 and were signed by:

M Thompson - Director

1.	STATUTORY INFORMATION

Dibbles Auto Shop 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.

Significant judgements and estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements, are disclosed in the accounting policies below.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

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

Revenue is recognised for the provision of services when it is probable that an economic benefit will flow to the entity and the revenue and costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

2% on cost

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 5 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

15,000

AMORTISATION

At 1 April 2025

and 31 March 2026

15,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

-

87,626

25,228

3,678

116,532

Additions

5,877

-

175

220

6,272

Disposals

-

(1,197

)

-

-

(1,197

)

At 31 March 2026

5,877

86,429

25,403

3,898

121,607

DEPRECIATION

At 1 April 2025

-

75,483

22,372

3,114

100,969

Charge for year

118

3,238

455

117

3,928

Eliminated on disposal

-

(716

)

-

-

(716

)

At 31 March 2026

118

78,005

22,827

3,231

104,181

NET BOOK VALUE

At 31 March 2026

5,759

8,424

2,576

667

17,426

At 31 March 2025

-

12,143

2,856

564

15,563

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

38,541

9,426

Other debtors

55,104

60,104

Prepayments

5,816

-

99,461

69,530

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

22,035

15,522

Tax

23,527

28,104

Social security and other taxes

1,399

1,827

VAT

12,111

10,653

Other creditors

309

346

Directors' current accounts

221

770

Accruals and deferred income

39,894

33,445

99,496

90,667