Brewster Motors (Essex) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00878440

Brewster Motors (Essex) Limited

Filleted Unaudited Financial Statements

31 March 2026

Brewster Motors (Essex) Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Brewster Motors (Essex) Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		125,307		62,565

Current assets

Stocks		29,122	31,697
Debtors	6	233,502	244,941
Cash at bank and in hand		201,149	213,301
		---------	---------
		463,773	489,939

Creditors: amounts falling due within one year	7	207,531		215,477
		---------		---------
Net current assets			256,242		274,462
			---------		---------
Total assets less current liabilities			381,549		337,027

Creditors: amounts falling due after more than one year	8		62,445		18,788

Provisions

Taxation including deferred tax	9	28,589	12,729
		---------	---------
Net assets		290,515	305,510
		---------	---------

Capital and reserves

Called up share capital	11	610	610
Share premium account		900	900
Capital redemption reserve		7,974	7,974
Profit and loss account		281,031	296,026
		---------	---------
Shareholders funds		290,515	305,510
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Brewster Motors (Essex) Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 23 October 2026 , and are signed on behalf of the board by:

G Brewster

Director

Company registration number: 00878440

Brewster Motors (Essex) Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Temple Wood, Stock Road, West Hanningfield, Chelmsford, Essex, CM2 8LA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property improvements	-	10% straight line
Plant and machinery	-	15% and 25% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 18 (2025: 18 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	49,602	161,047	136,135	346,784
Additions	–	–	88,709	88,709
Disposals	–	–	( 41,060)	( 41,060)
	--------	---------	---------	---------
At 31 March 2026	49,602	161,047	183,784	394,433
	--------	---------	---------	---------
Depreciation
At 1 April 2025	49,602	147,131	87,486	284,219
Charge for the year	–	3,479	21,074	24,553
Disposals	–	–	( 39,646)	( 39,646)
	--------	---------	---------	---------
At 31 March 2026	49,602	150,610	68,914	269,126
	--------	---------	---------	---------
Carrying amount
At 31 March 2026	–	10,437	114,870	125,307
	--------	---------	---------	---------
At 31 March 2025	–	13,916	48,649	62,565
	--------	---------	---------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	175,557	190,459
Prepayments and accrued income	48,724	45,022
Other debtors	9,221	9,460
	---------	---------
	233,502	244,941
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	102,876	98,282
Accruals and deferred income	4,830	4,305
Corporation tax	–	24,896
Social security and other taxes	63,699	68,635
Obligations under finance leases and hire purchase contracts	33,594	12,525
Director loan accounts	2,496	2,205
Other creditors	36	4,629
	---------	---------
	207,531	215,477
	---------	---------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Obligations under finance leases and hire purchase contracts	62,445	18,788
	--------	--------

9. Provisions

	Deferred tax (note 10)
	£
At 1 April 2025	12,729
Additions	15,860
	--------
At 31 March 2026	28,589
	--------

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 9)	28,589	12,729
	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	28,589	12,729
	--------	--------

11. Called up share capital

Authorised share capital

2026		2025
No.	£	No.	£

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	10	10	10	10
Ordinary A shares of £ 1 each	300	300	300	300
Ordinary B shares of £ 1 each	300	300	300	300
	----	----	----	----
	610	610	610	610
	----	----	----	----

12. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	101,210	101,210
Later than 1 year and not later than 5 years	124,543	225,753
	---------	---------
	225,753	326,963
	---------	---------

13. Related party transactions

At the year end the company owed its directors £2,496 (2025 - £2,205) which is shown amongst creditors.