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REGISTERED NUMBER: 06494585 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED

A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED (REGISTERED NUMBER: 06494585)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: Mr A S Andrea





SECRETARY: Mrs S Andrea





REGISTERED OFFICE: The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG





REGISTERED NUMBER: 06494585 (England and Wales)





ACCOUNTANTS: LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG

A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED (REGISTERED NUMBER: 06494585)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,658 10,626

CURRENT ASSETS
Stocks 32,603 30,929
Debtors 5 12,544 18,919
Cash at bank and in hand 296,675 215,984
341,822 265,832
CREDITORS
Amounts falling due within one year 6 133,208 80,378
NET CURRENT ASSETS 208,614 185,454
TOTAL ASSETS LESS CURRENT
LIABILITIES

221,272

196,080

PROVISIONS FOR LIABILITIES 3,162 2,657
NET ASSETS 218,110 193,423

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 217,110 192,423
SHAREHOLDERS' FUNDS 218,110 193,423

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

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

A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED (REGISTERED NUMBER: 06494585)

BALANCE SHEET - continued
31 MARCH 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 27 June 2025 and were signed by:





Mr A S Andrea - Director


A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED (REGISTERED NUMBER: 06494585)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

A1 Independent British 4x4 Specialists Limited 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 etc - 25% 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.

A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED (REGISTERED NUMBER: 06494585)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 99,631
Additions 5,084
At 31 March 2025 104,715
DEPRECIATION
At 1 April 2024 89,005
Charge for year 3,052
At 31 March 2025 92,057
NET BOOK VALUE
At 31 March 2025 12,658
At 31 March 2024 10,626

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 3,164 11,352
Other debtors 9,380 7,567
12,544 18,919

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 45,392 35,711
Taxation and social security 79,210 36,226
Other creditors 8,606 8,441
133,208 80,378

A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED (REGISTERED NUMBER: 06494585)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 23,300 23,300
Between one and five years 93,200 93,200
In more than five years - 23,300
116,500 139,800

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
Mr A S Andrea
Balance outstanding at start of year 555 19,848
Amounts advanced 84,000 123,277
Amounts repaid (84,644 ) (142,570 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (89 ) 555

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A S Andrea.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
A1 INDEPENDENT BRITISH 4X4 SPECIALISTS
LIMITED

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 A1 Independent British 4x4 Specialists Limited for the year ended 31 March 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 A1 Independent British 4x4 Specialists Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A1 Independent British 4x4 Specialists Limited and state those matters that we have agreed to state to the director of A1 Independent British 4x4 Specialists Limited 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 A1 Independent British 4x4 Specialists Limited 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 profit of A1 Independent British 4x4 Specialists Limited. You consider that A1 Independent British 4x4 Specialists Limited 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 A1 Independent British 4x4 Specialists Limited. 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.






LFM
Chartered Certified Accountants
The Stables
23b Lenten Street
Alton
Hampshire
GU34 1HG


27 June 2025