A To B Autos Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 08471124

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,748		2,943

			1,748		2,943
CURRENT ASSETS
Stocks		15,000		25,500
Debtors		96,462		92,769
Cash at bank and in hand		29,051		19,293

		140,513		137,562
Creditors: Amounts Falling Due Within One Year		(120,121 )		(116,261 )

NET CURRENT ASSETS (LIABILITIES)			20,392		21,301

TOTAL ASSETS LESS CURRENT LIABILITIES			22,140		24,244

Creditors: Amounts Falling Due After More Than One Year			(6,667 )		(17,365 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3 )		(559 )

NET ASSETS			15,470		6,320

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			15,370		6,220

SHAREHOLDERS' FUNDS			15,470		6,320

Page 1

Page 2

A To B Autos Ltd

Abridged Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Dean Uniacke

Director

02/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

A To B Autos Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08471124 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years and was fully amortised in the year ended 30 September 2018.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	between 6.7% and 20% straight line
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Page 3

Page 4

A To B Autos Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2024

2.7. 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.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2023: 4)

4. Intangible Assets

	Total
	£
Cost
As at 1 October 2023	10,000

As at 30 September 2024	10,000

Amortisation
As at 1 October 2023	10,000

As at 30 September 2024	10,000

Net Book Value
As at 30 September 2024	-

As at 1 October 2023	-

Page 4

Page 5

A To B Autos Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2024

5. Tangible Assets

	Total
	£
Cost
As at 1 October 2023	84,724

As at 30 September 2024	84,724

Depreciation
As at 1 October 2023	81,781
Provided during the period	1,195

As at 30 September 2024	82,976

Net Book Value
As at 30 September 2024	1,748

As at 1 October 2023	2,943

6. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

7. Directors Advances, Credits and Guarantees

Included within Debtors is the following loan to the director:

	As at 1 October 2023	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2024
	£	£	£	£	£
Mr Dean Uniacke	60,350	99,864	(82,031 )	-	78,183

Interest was charged during the year on the loan to the director at the HMRC official rates on beneficial loan arrangements and amounted to £1,768 (2023: £1,250).