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Registered Number: 01186559
HOMAN TYRE COMPANY LIMITED
Abridged Accounts
Period of accounts Start date: 01 November 2023 End date: 31 October 2024

Homan Tyre Company Limited Contents Page For the year ended 31 October 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Homan Tyre Company Limited Accountants' Report For the year ended 31 October 2024
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 October 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Navab and Co. Accountants Ltd 31 October 2024 .................................................... Navab and Co. Accountants Ltd GROUND FLOOR, 143-145 THE BROADWAY WEST EALING LONDON W13 9BE 15 September 2025 1

Homan Tyre Company Limited Statement of Financial Position As at 31 October 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 255,954 |  | 248,290
|  | 255,954 |  | 248,290
Current assets |  |  |
Stocks |  | 11,500 |  | 1,534
Debtors |  | 43,001 |  | 18,318
Cash at bank and in hand |  | 4,680 |  | 15,606
|  | 59,181 |  | 35,458
Creditors: amount falling due within one year |  | (66,010) |  | (14,379)
Net current assets |  | (6,829) |  | 21,079
Total assets less current liabilities |  | 249,125 |  | 269,369
Creditors: amount falling due after more than one year |  | (27,820) |  | (43,618)
Provisions for liabilities |  | (7,203) |  | (7,203)
Net assets |  | 214,102 |  | 218,548
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 214,002 |  | 218,448
Shareholders' funds |  | 214,102 |  | 218,548
For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 15 September 2025 and were signed on its behalf by:
------------------------------- Clive Charles HOMAN Director
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Homan Tyre Company Limited Notes to the Abridged Financial Statements For the year ended 31 October 2024
General Information Homan Tyre Company Limited is a private company, limited by shares, registered in , registration number 01186559, registration address Ground Floor 143-145 The Bro, West Ealing, W13 9BE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Group accounts The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 2% Reducing Balance
Plant and Machinery | 18% Reducing Balance
Motor Vehicles | 18% Reducing Balance
Fixtures and Fittings | 18% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 9 (2023 : 11).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Land and Buildings |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 November 2023 | 153,359 |  | 8,882 |  | 3,216 |  | 322,461 |  | 487,918
Additions | 23,600 |  | - |  | - |  | - |  | 23,600
Disposals | - |  | - |  | - |  | - |  | -
At 31 October 2024 | 176,959 |  | 8,882 |  | 3,216 |  | 322,461 |  | 511,518
Depreciation
At 01 November 2023 | 125,356 |  | 8,631 |  | 3,209 |  | 102,432 |  | 239,628
Charge for year | 9,289 |  | 45 |  | 1 |  | 6,601 |  | 15,936
On disposals | - |  | - |  | - |  | - |  | -
At 31 October 2024 | 134,645 |  | 8,676 |  | 3,210 |  | 109,033 |  | 255,564
Net book values
Closing balance as at 31 October 2024 | 42,314 |  | 206 |  | 6 |  | 213,428 |  | 255,954
Opening balance as at 01 November 2023 | 28,003 |  | 251 |  | 7 |  | 220,029 |  | 248,290
The net book value of Land and Buildings includes £ 213,428 (2023 £220,029) in respect of assets leased under finance leases or hire purchase contracts.
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