REGISTERED NUMBER: 12581223 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

AUTO SURVEYS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J M Burton

Mrs E J Burton

Mr N J Clarke

Mr S E Watkins

REGISTERED OFFICE:

18 Hankinson Road

Warwick

CV34 5NF

REGISTERED NUMBER:

12581223 (England and Wales)

ACCOUNTANTS:

Michael Harwood & Co

Chartered Accountants

Greville House

10 Jury Street

Warwick

Warwickshire

CV34 4EW

FIXED ASSETS

Tangible assets

4

119,740

154,322

CURRENT ASSETS

Stocks

122,221

-

Debtors

5

174,440

171,719

Cash at bank

1,013,598

745,070

1,310,259

916,789

CREDITORS

Amounts falling due within one year

6

237,385

120,302

NET CURRENT ASSETS

1,072,874

796,487

TOTAL ASSETS LESS CURRENT LIABILITIES

1,192,614

950,809

PROVISIONS FOR LIABILITIES

7

28,527

36,864

NET ASSETS

1,164,087

913,945

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

1,163,987

913,845

SHAREHOLDERS' FUNDS

1,164,087

913,945

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 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 9 September 2025 and were signed on its behalf by:

Mr N J Clarke - Director

1.	STATUTORY INFORMATION

Auto Surveys 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

-

25% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

25% reducing balance

Computer equipment

-

33.33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

71,205

5,848

167,999

14,300

259,352

Additions

12,450

-

-

699

13,149

At 30 June 2025

83,655

5,848

167,999

14,999

272,501

DEPRECIATION

At 1 July 2024

48,908

1,034

44,236

10,852

105,030

Charge for year

14,039

585

30,940

2,167

47,731

At 30 June 2025

62,947

1,619

75,176

13,019

152,761

NET BOOK VALUE

At 30 June 2025

20,708

4,229

92,823

1,980

119,740

At 30 June 2024

22,297

4,814

123,763

3,448

154,322

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

168,804

164,622

Other debtors

4,115

5,705

Prepayments and accrued income

1,521

1,392

174,440

171,719

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

26

108

Tax

122,660

65,802

Social security and other taxes

3,511

4,009

VAT

86,313

42,453

Other creditors

786

919

Directors' current accounts

994

870

Accrued expenses

23,095

6,141

237,385

120,302

7.	PROVISIONS FOR LIABILITIES

30.6.25

30.6.24

£

£

Deferred tax

28,527

36,864

Deferred

Other

tax

provisions

£

£

Balance at 1 July 2024

36,864

12,799

Credit to Statement of Income and Retained Earnings during year

(8,337

)

-

Balance at 30 June 2025

28,527

12,799

8.

RESERVES

Retained

earnings

£

At 1 July 2024

913,845

Profit for the year

322,142

Dividends

(72,000

)

At 30 June 2025

1,163,987