Registration number: 09638940

Tony Green Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account and Statement of Retained Earnings	4
Balance Sheet	5 to 6
Notes to the Unaudited Financial Statements	7 to 11
iXBRL Detailed Profit and Loss Account	12 to 13

Tony Green Ltd

Company Information

Director	Mr A Green

Registered office

T/A Burnley Tyre & Battery 197 Colne Road Burnley BB10 1EA

Accountants

KM Chartered Accountants1st Floor, Block C The Wharf Manchester Road Burnley Lancashire BB11 1JG

Tony Green Ltd

Director's Report for the Period from 1 January 2025 to 30 December 2025

The director presents his report and the financial statements for the period from 1 January 2025 to 30 December 2025.

Director of the company

The director who held office during the period was as follows:

Mr A Green

Principal activity

The principal activity of the company is is that of vehicle repairs and servicing.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 30 September 2026
 

......................................... Mr A Green Director

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Tony Green Ltd
for the Period Ended 30 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tony Green Ltd for the period ended 30 December 2025 as set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Tony Green Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tony Green Ltd and state those matters that we have agreed to state to the Board of Directors of Tony Green Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tony Green Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tony Green Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tony Green Ltd. You consider that Tony Green Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Tony Green Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

KM
Chartered Accountants
1st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BB11 1JG

30 September 2026

Tony Green Ltd

Profit and Loss Account and Statement of Retained Earnings for the Period from 1 January 2025 to 30 December 2025

	Note	2025 £	2024 £
Turnover		489,257	516,247
Cost of sales		(209,758)	(239,006)
Gross profit		279,499	277,241
Administrative expenses		(245,995)	(239,465)
Other operating income		-	(32)
Operating profit		33,504	37,744
Other interest receivable and similar income		1,275	907
Interest payable and similar charges		(4,319)	(612)
		(3,044)	295
Profit before tax		30,460	38,039
Taxation		(5,788)	(7,379)
Profit for the financial period		24,672	30,660
Retained earnings brought forward		1,377	717
Dividends paid		(25,000)	(30,000)
Retained earnings carried forward		1,049	1,377

Tony Green Ltd

(Registration number: 09638940)
Balance Sheet as at 30 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	15,685	16,153
Current assets
Stocks		4,935	4,935
Debtors	5	68,663	74,961
Cash at bank and in hand		9,504	9,504
		83,102	89,400
Creditors: Amounts falling due within one year	6	(94,756)	(88,439)
Net current (liabilities)/assets		(11,654)	961
Total assets less current liabilities		4,031	17,114
Creditors: Amounts falling due after more than one year	6	-	(12,667)
Provisions for liabilities		(2,980)	(3,068)
Net assets		1,051	1,379
Capital and reserves
Called up share capital	7	2	2
Retained earnings		1,049	1,377
Shareholders' funds		1,051	1,379

Tony Green Ltd

(Registration number: 09638940)
Balance Sheet as at 30 December 2025

For the financial period ending 30 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 30 September 2026
 

......................................... Mr A Green Director

Tony Green Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
T/A Burnley Tyre & Battery
197 Colne Road
Burnley
BB10 1EA

These financial statements were authorised for issue by the director on 30 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Turnover recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises turnover when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Tony Green Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	33% per annum straight line basis
Plant and machinery	15% per annum reducing balance basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Tony Green Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 December 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 7 (2024 - 7).

4	Tangible assets

	Computer equipment £	Plant and machinery £	Total £
Cost
At 1 January 2025	1,267	32,589	33,856
Additions	2,070	-	2,070
At 30 December 2025	3,337	32,589	35,926
Depreciation
At 1 January 2025	1,264	16,439	17,703
Charge for the period	115	2,423	2,538
At 30 December 2025	1,379	18,862	20,241
Net book value
At 30 December 2025	1,958	13,727	15,685
At 31 December 2024	3	16,150	16,153

5

Debtors

	2025 £	2024 £
Trade debtors	2,180	2,643
Other debtors	65,401	71,223
Prepayments	1,082	1,095
	68,663	74,961

Tony Green Ltd

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 December 2025

6

Creditors

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	9	17,076	13,882
Trade creditors		39,144	44,463
Taxation and social security		34,841	27,267
Accruals and deferred income		2,428	2,428
Other creditors		1,267	399
		94,756	88,439