REGISTERED NUMBER: 06746008 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2025 to 31 March 2026

for

High Garrett Service Station Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr B A Bright

REGISTERED OFFICE:

Lewis House

Great Chesterford Court

Great Chesterford

Essex

CB10 1PF

REGISTERED NUMBER:

06746008 (England and Wales)

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

-

5,652

-

5,652

CURRENT ASSETS

Debtors

7

81

5,858

Cash at bank

5,843

7,503

5,924

13,361

CREDITORS

Amounts falling due within one year

8

8,187

18,369

NET CURRENT LIABILITIES

(2,263

)

(5,008

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,263

)

644

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(2,265

)

642

(2,263

)

644

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

The members have not required the company to obtain an audit of its financial statements for the period 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 16 September 2026 and were signed by:

Mr B A Bright - Director

1.	STATUTORY INFORMATION

High Garrett Service Station 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The financial statements have not been prepared on a going concern basis as a result of the company ceasing to trade.

As the financial statements have not been prepared on a going concern basis:

- All fixed assets have been transferred to the directors loan account at net book value.

- Any other costs associated with winding up the business have been recognised.

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 has been amortised evenly over its estimated useful life of 10 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the period 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 period 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

23,275

Disposals

(23,275

)

At 31 March 2026

-

AMORTISATION

At 1 January 2025

23,275

Eliminated on disposal

(23,275

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 December 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

84,774

Disposals

(84,774

)

At 31 March 2026

-

DEPRECIATION

At 1 January 2025

79,122

Eliminated on disposal

(79,122

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 December 2024

5,652

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Other debtors

81

5,858

Other debtors consists of prepayments of £NIL (2024 - £5,758) and VAT £81 (2024 - £100).

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade creditors

-

5,533

Other creditors

8,187

12,836

8,187

18,369

Other creditors consists of accruals of £1,537 (2024 - £1,008) and directors' loan balance of £6,650 (2024- £11,828).

9.	GOING CONCERN

As disclosed in the Report of the Director, the company has ceased to trade.

As a result of this, the financial statements have not been prepared on a going concern basis.

The basis of preparation of the financial statements is outlined in note 4.