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Registered number: 10703123
Total Body Shop Repairs Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 10703123
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 207,965 245,208
Investments 5 4,967 4,967
212,932 250,175
CURRENT ASSETS
Stocks 6 86,329 30,773
Debtors 7 143,572 437,218
Cash at bank and in hand 163,949 346,277
393,850 814,268
Creditors: Amounts Falling Due Within One Year 8 (290,835 ) (576,915 )
NET CURRENT ASSETS (LIABILITIES) 103,015 237,353
TOTAL ASSETS LESS CURRENT LIABILITIES 315,947 487,528
Creditors: Amounts Falling Due After More Than One Year 9 (19,322 ) (30,001 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (51,991 ) (61,302 )
NET ASSETS 244,634 396,225
CAPITAL AND RESERVES
Called up share capital 11 105 105
Profit and Loss Account 244,529 396,120
SHAREHOLDERS' FUNDS 244,634 396,225
Page 1
Page 2
For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Scott
Director
30/09/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Total Body Shop Repairs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10703123 . The registered office is Unit 4, 65 Sienna White Hart Avenue, London, SE28 0GW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10 Years SL
Plant & Machinery 15% WDV
Motor Vehicles 15% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2025: 24)
13 24
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2025 9,971 237,390 123,180 89,214
Additions - - - -
Disposals - - - -
As at 30 April 2026 9,971 237,390 123,180 89,214
Depreciation
As at 1 May 2025 1,994 139,306 47,534 44,221
Provided during the period 997 14,714 11,346 6,747
Disposals - - - -
As at 30 April 2026 2,991 154,020 58,880 50,968
Net Book Value
As at 30 April 2026 6,980 83,370 64,300 38,246
As at 1 May 2025 7,977 98,084 75,646 44,993
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Computer Equipment Total
£ £
Cost
As at 1 May 2025 28,671 488,426
Additions 2,436 2,436
Disposals (8,043 ) (8,043 )
As at 30 April 2026 23,064 482,819
Depreciation
As at 1 May 2025 10,163 243,218
Provided during the period 2,656 36,460
Disposals (4,824 ) (4,824 )
As at 30 April 2026 7,995 274,854
Net Book Value
As at 30 April 2026 15,069 207,965
As at 1 May 2025 18,508 245,208
5. Investments
Other
£
Cost or Valuation
As at 1 May 2025 4,967
As at 30 April 2026 4,967
Provision
As at 1 May 2025 -
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 4,967
As at 1 May 2025 4,967
6. Stocks
2026 2025
£ £
Work in progress 86,329 30,773
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7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 92,737 147,837
Other debtors 49,995 78,541
Inter-company account 840 210,840
143,572 437,218
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 10,730 25,800
Trade creditors 127,696 80,048
Bank loans and overdrafts 6,250 6,250
Corporation tax 84,654 177,019
Other taxes and social security 7,955 10,657
VAT 45,065 154,824
Other creditors - 115,157
Inter company account 6,344 6,344
Director's loan account 2,141 816
290,835 576,915
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts - 10,730
Bank loans 19,322 19,271
19,322 30,001
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,730 25,800
Later than one year and not later than five years - 10,730
10,730 36,530
10,730 36,530
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11. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 105 105
12. Related Party Transactions
Included in the Other Debtors is an amount owed from Talison Taxis Ltd totalling £660 (2025 - £660), for which Mr S Lazell is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Debtors is an amount owed from Talison Prop Co Limited totalling £180 (2025 - £180), for which Mr S Lazell is a director. No interest is to be charged and no repayment terms have been agreed.
Included in the Other Creditors is an amount owed to the company directors totalling £2,141 (2025 - £816), no interest is to be charged.
Included in the Other Creditors is an amount owed to TBS Courtesy Ltd totalling £6,344 (2025 - £6,344), for which Mr P Scott is a director. No interest is to be charged and no repayment terms have been agreed.
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