REGISTERED NUMBER: 01050256 (England and Wales)

ABER-RHONDDA GARAGES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr V F Porch

Ms M Porch

Mr C J Porch

Mrs R M Porch

REGISTERED OFFICE:

Swn y Mynydd

Heol Ffrwd Phillip

Efail Isaf

Pontypridd

Rhondda Cynon Taff

CF38 1AR

REGISTERED NUMBER:

01050256 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Tangible assets

4

684,876

483,340

CURRENT ASSETS

Cash at bank

83,808

287,580

CREDITORS

Amounts falling due within one year

5

15,940

18,492

NET CURRENT ASSETS

67,868

269,088

TOTAL ASSETS LESS CURRENT LIABILITIES

752,744

752,428

CREDITORS

Amounts falling due after more than one year

6

-

(1,250

)

PROVISIONS FOR LIABILITIES

(51,011

)

(54,576

)

NET ASSETS

701,733

696,602

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

7

349,706

349,706

Retained earnings

351,927

346,796

SHAREHOLDERS' FUNDS

701,733

696,602

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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 26th October 2026 and were signed on its behalf by:

Mr C J Porch - Director

1.	STATUTORY INFORMATION

Aber-Rhondda Garages Ltd 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1st March 2025

480,500

40,513

15,467

536,480

Additions

202,246

-

-

202,246

At 28th February 2026

682,746

40,513

15,467

738,726

DEPRECIATION

At 1st March 2025

-

39,542

13,598

53,140

Charge for year

-

243

467

710

At 28th February 2026

-

39,785

14,065

53,850

NET BOOK VALUE

At 28th February 2026

682,746

728

1,402

684,876

At 28th February 2025

480,500

971

1,869

483,340

Cost or valuation at 28th February 2026 is represented by:

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

Valuation in 2006

180,242

-

-

180,242

Valuation in 2025

200,000

-

-

200,000

Cost

302,504

40,513

15,467

358,484

682,746

40,513

15,467

738,726

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

1,250

3,000

Trade creditors

10,325

2,000

Taxation and social security

2,683

12,231

Other creditors

1,682

1,261

15,940

18,492

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

1,250

7.

RESERVES

Revaluation

reserve

£

At 1st March 2025

and 28th February 2026

349,706