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REGISTERED NUMBER: 09378000 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2025

for

David Paul Automotive Ltd

David Paul Automotive Ltd (Registered number: 09378000)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 6

David Paul Automotive Ltd

Company Information
for the Year Ended 31 January 2025







DIRECTOR: D P Salmon





SECRETARY:





REGISTERED OFFICE: Suite 17
Cautrac Serviced Offices
Great Horkesley
Colchester
Essex
CO6 4EJ





REGISTERED NUMBER: 09378000 (England and Wales)





ACCOUNTANTS: RBS Accountancy Ltd
Suite 17
Cautrac Serviced Offices
Great Horkesley
Colchester
Essex
CO6 4EJ

David Paul Automotive Ltd (Registered number: 09378000)

Balance Sheet
31 January 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 3,333 3,922

CURRENT ASSETS
Stocks 42,450 46,760
Debtors 5 1,074 -
Cash in hand 343 320
43,867 47,080
CREDITORS
Amounts falling due within one year 6 51,424 43,090
NET CURRENT (LIABILITIES)/ASSETS (7,557 ) 3,990
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,224

)

7,912

CREDITORS
Amounts falling due after more than one
year

7

87,560

91,200
NET LIABILITIES (91,784 ) (83,288 )

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings (91,984 ) (83,488 )
SHAREHOLDERS' FUNDS (91,784 ) (83,288 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

David Paul Automotive Ltd (Registered number: 09378000)

Balance Sheet - continued
31 January 2025


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 4 June 2025 and were signed by:





D P Salmon - Director


David Paul Automotive Ltd (Registered number: 09378000)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

David Paul Automotive 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

David Paul Automotive Ltd (Registered number: 09378000)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 February 2024
and 31 January 2025 11,085 3,067 14,152
DEPRECIATION
At 1 February 2024 8,121 2,109 10,230
Charge for year 445 144 589
At 31 January 2025 8,566 2,253 10,819
NET BOOK VALUE
At 31 January 2025 2,519 814 3,333
At 31 January 2024 2,964 958 3,922

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Other debtors 1,074 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Bank loans and overdrafts 24,017 20,901
Trade creditors 10,331 17,445
Taxation and social security 493 4,744
Other creditors 16,583 -
51,424 43,090

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.25 31.1.24
£    £   
Other creditors 87,560 91,200

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Other loans more 5yrs non-inst 87,560 91,200

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
David Paul Automotive Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of David Paul Automotive Ltd for the year ended 31 January 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of David Paul Automotive Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of David Paul Automotive Ltd and state those matters that we have agreed to state to the director of David Paul Automotive Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that David Paul Automotive Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of David Paul Automotive Ltd. You consider that David Paul Automotive Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of David Paul Automotive Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






RBS Accountancy Ltd
Suite 17
Cautrac Serviced Offices
Great Horkesley
Colchester
Essex
CO6 4EJ


4 June 2025