REGISTERED NUMBER: 09779482 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

ROBERTSONS GARAGE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Robertson

H Robertson

REGISTERED OFFICE:

25 Grosvenor Road

Wrexham

LL11 1BT

REGISTERED NUMBER:

09779482 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Santander UK plc

Bridle Road

Bootle

L30 4GB

FIXED ASSETS

Tangible assets

4

123,502

234,995

CURRENT ASSETS

Stocks

5

5,000

5,000

Debtors

6

273,932

260,248

Cash at bank and in hand

169,243

181,954

448,175

447,202

CREDITORS

Amounts falling due within one year

7

161,128

175,036

NET CURRENT ASSETS

287,047

272,166

TOTAL ASSETS LESS CURRENT LIABILITIES

410,549

507,161

PROVISIONS FOR LIABILITIES

8

22,907

32,090

NET ASSETS

387,642

475,071

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

387,640

475,069

SHAREHOLDERS' FUNDS

387,642

475,071

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4th September 2026 and were signed on its behalf by:

N A Robertson - Director

1.	STATUTORY INFORMATION

Robertsons Garage 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Improvements to property

-

The length of the lease

Plant and machinery

-

10% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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 Statement of Income and Retained Earnings, 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 12 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1st April 2025

100,420

254,870

13,894

Additions

-

3,010

-

Disposals

-

(146,000

)

-

At 31st March 2026

100,420

111,880

13,894

DEPRECIATION

At 1st April 2025

74,442

132,872

9,445

Charge for year

10,809

11,236

1,373

Eliminated on disposal

-

(63,267

)

-

At 31st March 2026

85,251

80,841

10,818

NET BOOK VALUE

At 31st March 2026

15,169

31,039

3,076

At 31st March 2025

25,978

121,998

4,449

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st April 2025

120,010

9,961

499,155

Additions

15,500

3,774

22,284

Disposals

-

-

(146,000

)

At 31st March 2026

135,510

13,735

375,439

DEPRECIATION

At 1st April 2025

42,504

4,897

264,160

Charge for year

24,821

2,805

51,044

Eliminated on disposal

-

-

(63,267

)

At 31st March 2026

67,325

7,702

251,937

NET BOOK VALUE

At 31st March 2026

68,185

6,033

123,502

At 31st March 2025

77,506

5,064

234,995

5.

STOCKS

31.3.26

31.3.25

£

£

Stocks

5,000

5,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

34,295

17,837

Robertsons Garage Properties Limited

233,712

233,547

Prepayments

5,925

8,864

273,932

260,248

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

40,542

54,099

Tax

76,426

61,936

Social security and other taxes

13,646

9,163

VAT

26,274

28,986

Directors' current accounts

605

17,987

Accruals

3,635

2,865

161,128

175,036

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

22,907

32,090

Deferred

tax

£

Balance at 1st April 2025

32,090

Movement in the year due to:

changes in tax rates

changes in allowances

(9,183

)

Balance at 31st March 2026

22,907

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary £1

£1

2

2

10.	CAPITAL COMMITMENTS

31.3.26

31.3.25

£

£

Contracted but not provided for in the

financial statements

-

-