REGISTERED NUMBER: 05375407 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Autotech Carlisle Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Batey

Mr R H Lamb

SECRETARY:

Mr S Batey

REGISTERED OFFICE:

30 Parkhill Road

Kingstown Industrial Estate

Carlisle

Cumbria

CA3 0EX

REGISTERED NUMBER:

05375407 (England and Wales)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Tangible assets

4

60,568

50,352

Investment property

5

550,000

427,037

610,568

477,389

CURRENT ASSETS

Stocks

6,000

6,000

Debtors

6

13,981

17,113

Cash at bank

181,996

172,879

201,977

195,992

CREDITORS

Amounts falling due within one year

7

116,644

79,152

NET CURRENT ASSETS

85,333

116,840

TOTAL ASSETS LESS CURRENT LIABILITIES

695,901

594,229

CREDITORS

Amounts falling due after more than one year

8

(46,525

)

(55,114

)

PROVISIONS FOR LIABILITIES

(12,540

)

(11,651

)

NET ASSETS

636,836

527,464

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

122,963

-

Other reserves

43,550

43,550

Retained earnings

470,223

483,814

636,836

527,464

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 August 2025 and were signed on its behalf by:

Mr S Batey - Director

Mr R H Lamb - Director

1.	STATUTORY INFORMATION

Autotech Carlisle 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 as modified by the revaluation of certain assets.

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.

Improvements to property

-

10% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

16,970

139,772

2,808

Additions

-

-

-

Disposals

-

-

-

At 31 March 2025

16,970

139,772

2,808

DEPRECIATION

At 1 April 2024

13,458

102,026

2,648

Charge for year

831

5,662

25

Eliminated on disposal

-

-

-

At 31 March 2025

14,289

107,688

2,673

NET BOOK VALUE

At 31 March 2025

2,681

32,084

135

At 31 March 2024

3,512

37,746

160

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

44,180

11,113

214,843

Additions

33,000

-

33,000

Disposals

(32,449

)

-

(32,449

)

At 31 March 2025

44,731

11,113

215,394

DEPRECIATION

At 1 April 2024

35,659

10,700

164,491

Charge for year

8,551

401

15,470

Eliminated on disposal

(25,135

)

-

(25,135

)

At 31 March 2025

19,075

11,101

154,826

NET BOOK VALUE

At 31 March 2025

25,656

12

60,568

At 31 March 2024

8,521

413

50,352

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

427,037

Revaluations

122,963

At 31 March 2025

550,000

NET BOOK VALUE

At 31 March 2025

550,000

At 31 March 2024

427,037

The above figure is made up of a valuation of freehold investment property of £300,000 and long term leasehold investment property of £250,000.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

13,981

12,333

Other debtors

-

4,780

13,981

17,113

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

6,840

5,705

Trade creditors

33,778

24,155

Taxation and social security

44,872

20,910

Other creditors

31,154

28,382

116,644

79,152

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

46,525

55,114

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/25

31/3/24

£

£

Bank loans

53,365

60,819

10.

RESERVES

Revaluation

reserve

£

Revaluation in year

122,963

At 31 March 2025

122,963

11.	RELATED PARTY DISCLOSURES

During the year, the directors held a loan account with the company. At the balance sheet date, the amount owing to the directors was £25,716 (2024 - £23,382). The loan is un-secured, interest free and repayable on demand.