05163998falsewholesale and distribution of electrical motors and equipment2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 05163998
Becker Motors Limited
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Prepared By:
Brieley Grimsdell Falconer Ltd
Chartered Tax Advisers and Accountants
The Surgery
14 Regent Street
Kimberley
Nottinghamshire
NG16 2LW
Becker Motors Limited
ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
DIRECTORS
A Grimsdell
T J Grimsdell
SECRETARY
T J Grimsdell
REGISTERED OFFICE
34 Bithum Lane
Stretton
Burton on Trent
United Kingdom
DE13 0HA
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05163998
BANKERS
Bank of Scotland, 600 Gorgie Road, Edinburgh, EH11 3XP
ACCOUNTANTS
Brieley Grimsdell Falconer Ltd
Chartered Tax Advisers and Accountants
The Surgery
14 Regent Street
Kimberley
Nottinghamshire
NG16 2LW
Becker Motors Limited
ACCOUNTS
FOR THEYEARENDED31 MARCH 2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Becker Motors Limited
BALANCE SHEET AT 31 March 2025
20252024
Notes££
FIXED ASSETS
Tangible assets227,27831,993
CURRENT ASSETS
Stock169,488236,572
Debtors4343,208119,495
Cash at bank and in hand27,73954,002
540,435410,069
CREDITORS: Amounts falling due within one year5241,802157,758
NET CURRENT ASSETS298,633252,311
TOTAL ASSETS LESS CURRENT LIABILITIES325,911284,304
PROVISIONS FOR LIABILITIES AND CHARGES74,7545,906
NET ASSETS321,157278,398
CAPITAL AND RESERVES
Called up share capital822
Profit and loss account321,155278,396
SHAREHOLDERS' FUNDS321,157278,398
For the year ending 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 20 October 2025 and signed on their behalf by
.............................
T J Grimsdell
Director
Becker Motors Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinerystraight line 10%
Fixtures and Fittingsstraight line 10%
Equipmentstraight line 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
Becker Motors Limited
2. TANGIBLE FIXED ASSETS
Plant andFixtures
Machineryand FittingsEquipmentTotal
££££
Cost
At 1 April 202449,65713,19126,26289,110
Additions1721312,0382,341
At 31 March 202549,82913,32228,30091,451
Depreciation
At 1 April 202424,35912,01820,74057,117
For the year4,1904022,4647,056
At 31 March 202528,54912,42023,20464,173
Net Book Amounts
At 31 March 202521,2809025,09627,278
At 31 March 202425,2981,1735,52231,993
3. STOCK 20252024
££
Stock comprises:
Stock169,488236,572
169,488236,572
4. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors181,740115,084
Prepayments5,0644,411
186,804119,495
Amounts falling due over more than one year
Long term debtor156,404-
156,404-
343,208119,495
Becker Motors Limited
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax61,69716,352
VAT35,03221,583
PAYE control12,69112,490
Directors current account1,8301,910
Trade creditors128,257102,813
Pension schemes345474
Accruals1,9502,136
241,802157,758
6. EMPLOYEES
20252024
No.No.
Average number of employees55
7. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation4,7545,906
4,7545,906
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
2 Ordinary shares of £1 each22
22
9. CONTROLLING PARTY
The company is controlled by the two directors, A Grimsdell and T J Grimsdell, who between them own all of the issued share capital of the company.
Becker Motors Limited
10. RELATED PARTY TRANSACTIONS
Dividends paid to directors in their capacity as shareholders during the year included £70,000 each to A & T J Grimsdell (2024: £70,000)