Analogue Automotive Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08441567 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

Analogue Automotive Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Dobke

REGISTERED OFFICE:

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

REGISTERED NUMBER:

08441567 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

4

48,940

6,633

Investments

5

1

48,941

6,634

CURRENT ASSETS

Stocks

418,260

197,780

Debtors

6

17,134

10,452

Cash at bank

6,551

8,063

441,945

216,295

CREDITORS

Amounts falling due within one
year

7

439,823

209,303

NET CURRENT ASSETS

2,122

6,992

TOTAL ASSETS LESS CURRENT
LIABILITIES

51,063

13,626

CREDITORS

Amounts falling due after more
than one year

8

137,506

105,000

NET LIABILITIES

(86,443

)

(91,374

)

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

(86,445

)

(91,376

)

SHAREHOLDERS' FUNDS

(86,443

)

(91,374

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

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 29 September 2025 and were signed by:

S Dobke - Director

1.	STATUTORY INFORMATION

Analogue Automotive 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounts have been prepared on the going concern basis. Although the company has net liabilities of £86,443 (2023 £91,374), included in other creditors are loans due to the director totalling £124,900 (2023 £124,615), who has given representations that he will continue to support the company for the foreseeable future.

Preparation of consolidated financial statements

The financial statements contain information about Analogue Automotive Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 January 2024

15,009

8,761

-

4,051

27,821

Additions

6,548

-

49,437

-

55,985

At 31 December 2024

21,557

8,761

49,437

4,051

83,806

DEPRECIATION

At 1 January 2024

13,540

4,226

-

3,422

21,188

Charge for year

403

680

12,359

236

13,678

At 31 December 2024

13,943

4,906

12,359

3,658

34,866

NET BOOK VALUE

At 31 December 2024

7,614

3,855

37,078

393

48,940

At 31 December 2023

1,469

4,535

-

629

6,633

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

49,437

At 31 December 2024

49,437

DEPRECIATION

Charge for year

12,359

At 31 December 2024

12,359

NET BOOK VALUE

At 31 December 2024

37,078

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

and 31 December 2024

1

NET BOOK VALUE

At 31 December 2024

1

At 31 December 2023

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Trade debtors

3,069

2,459

Other debtors

14,065

7,993

17,134

10,452

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

Hire purchase contracts

6,689

-

Trade creditors

42,441

24,292

Taxation and social security

1,174

15,167

Other creditors

389,519

169,844

439,823

209,303

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

Hire purchase contracts

32,506

-

Other creditors

105,000

137,506

105,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

2

Ordinary

1

2

10.	RELATED PARTY DISCLOSURES

The company is controlled by the director S Dobke by virtue of his controlling shareholding.

The company controls Analogue Cars (UK) Limited (previously Analogue Automotive Sales Limited) by virtue of owning 100% of that company's share capital.