Rothbury Motors Ltd - Filleted accounts

Registered number

01113476

Rothbury Motors Ltd

Filleted Accounts

31 March 2026

Rothbury Motors Ltd
Registered number:		01113476
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		4,542,057			3,934,681

Current assets
Stocks		18,053			12,820
Debtors	4	470,393			153,762
Cash at bank and in hand		357,141			43,742
		845,587			210,324

Creditors: amounts falling due within one year	5	(432,266)			(439,137)

Net current assets/(liabilities)			413,321			(228,813)

Total assets less current liabilities			4,955,378			3,705,868

Creditors: amounts falling due after more than one year	6		(1,734,958)			(1,046,207)



Net assets			3,220,420			2,659,661

Capital and reserves
Called up share capital			10,000			10,000
Revaluation reserve	7		100,768			100,768
Profit and loss account			3,109,652			2,548,893

Shareholders' funds			3,220,420			2,659,661

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




F Ahmed
Director
Approved by the board on 22 October 2026

Rothbury Motors Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Land & Building			Straight line 5%
	Plant & Machinery			Straight line 10%
	Commercial Vehicle			Straight line 10%
	Fixtures, fittings, tools and equipment			Straight line 10%

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	239,140		2,132		6,045,609		6,286,881
	Additions	-		19,402		1,060,106		1,079,508
	At 31 March 2026	239,140		21,534		7,105,715		7,366,389

	Depreciation
	At 1 April 2025	151,146		1,390		2,199,664		2,352,200
	Charge for the year	11,956		1,008		459,168		472,132
	At 31 March 2026	163,102		2,398		2,658,832		2,824,332

	Net book value
	At 31 March 2026	76,038		19,136		4,446,883		4,542,057
	At 31 March 2025	87,994		742		3,845,945		3,934,681


4	Debtors					2026		2025
£							£

	Trade debtors					419,103		101,455
	Other debtors					51,290		52,307
						470,393		153,762


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					75,395		29,784
	Obligations under finance lease and hire purchase contracts					212,344		324,107
	Trade creditors					140,481		80,619
	Taxation and social security costs					951		1,624
	Other creditors					3,095		3,003
						432,266		439,137


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					221,302		58,952
	Obligations under finance lease and hire purchase contracts					1,096,168		564,904
	Other creditors > 1yr					417,488		422,351
						1,734,958		1,046,207


7	Revaluation reserve					2026		2025
£							£

	At 1 April 2025					100,768		100,768

	At 31 March 2026					100,768		100,768


8	Controlling party

	The parent company, Hayat & Co Investments Limited holds 100% of the company's share capital. The registered office address is 150 Wheatley Lane Road, Barrowford, Nelson, United Kingdom, BB9 6QQ.


9	Other information

	Rothbury Motors Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Lionheart Enterprise Park
	Alnwick
	Northumberland
	NE66 2HT