REGISTERED NUMBER: 04872050 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

STATION GARAGE (KNUTSFORD) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J E Groves

Mrs D A Groves

SECRETARY:

Mrs D A Groves

REGISTERED OFFICE:

King Street

Knutsford

Cheshire

WA16 8BW

REGISTERED NUMBER:

04872050 (England and Wales)

ACCOUNTANTS:

Dunhams

Chartered Accountants

11 Warwick Road

Old Trafford

Stretford

Manchester

M16 0QQ

FIXED ASSETS

Intangible assets

4

6,000

7,200

Tangible assets

5

27,939

49,353

33,939

56,553

CURRENT ASSETS

Stocks

-

4,563

Debtors

6

90,663

81,404

Cash at bank

-

7,143

90,663

93,110

CREDITORS

Amounts falling due within one year

7

107,427

99,978

NET CURRENT LIABILITIES

(16,764

)

(6,868

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,175

49,685

CREDITORS

Amounts falling due after more than one year

8

35,587

49,219

NET (LIABILITIES)/ASSETS

(18,412

)

466

CAPITAL AND RESERVES

Called up share capital

10

400

400

Retained earnings

11

(18,812

)

66

SHAREHOLDERS' FUNDS

(18,412

)

466

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 30 April 2026 and were signed on its behalf by:

Mr J E Groves - Director

1.	STATUTORY INFORMATION

Station Garage (Knutsford) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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 NIL (2025 - 7 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

24,000

AMORTISATION

At 1 February 2025

16,800

Amortisation for year

1,200

At 31 January 2026

18,000

NET BOOK VALUE

At 31 January 2026

6,000

At 31 January 2025

7,200

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 February 2025

and 31 January 2026

9,467

57,595

10,866

DEPRECIATION

At 1 February 2025

9,467

45,859

6,981

Charge for year

-

2,934

971

At 31 January 2026

9,467

48,793

7,952

NET BOOK VALUE

At 31 January 2026

-

8,802

2,914

At 31 January 2025

-

11,736

3,885

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

61,382

7,455

146,765

DEPRECIATION

At 1 February 2025

29,571

5,534

97,412

Charge for year

16,777

732

21,414

At 31 January 2026

46,348

6,266

118,826

NET BOOK VALUE

At 31 January 2026

15,034

1,189

27,939

At 31 January 2025

31,811

1,921

49,353

6.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

-

3,832

Directors' current accounts

77,573

77,572

77,573

81,404

Amounts falling due after more than one year:

Advanced corporation tax

13,090

-

Aggregate amounts

90,663

81,404

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

31,130

5,877

Hire purchase contracts

6,777

3,928

Trade creditors

-

30,081

Taxation and social security

13,090

54,943

Other creditors

56,430

5,149

107,427

99,978

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 9)

19,781

24,826

Hire purchase contracts

15,806

24,393

35,587

49,219

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

25,253

-

Bank loans

5,877

5,877

31,130

5,877

Amounts falling due between two and five years:

Bank loans - 2-5 years

19,781

24,826

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

400

Ordinary

£1

400

400

11.

RESERVES

Retained

earnings

£

At 1 February 2025

66

Deficit for the year

(15,128

)

Dividends

(3,750

)

At 31 January 2026

(18,812

)

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mrs D A Groves

Balance outstanding at start of year

38,876

-

Amounts advanced

-

38,876

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

38,876

38,876

Mr J E Groves

Balance outstanding at start of year

38,876

-

Amounts advanced

-

38,876

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

38,876

38,876

13.	TRADING ACTIVITY

On the 1 February 2025 the company transferred the garage repair works to a recently formed company Autoden at Station Garage Limited