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Company Registration No. 13186544 (England and Wales)
Production Autos Limited Unaudited accounts for the year ended 28 February 2025
Production Autos Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Production Autos Limited Company Information for the year ended 28 February 2025
Directors
Gareth Shaw Neil Adams
Company Number
13186544 (England and Wales)
Registered Office
14 Livesey Street Manchester Lancashire M4 5HF England
- 3 -
Production Autos Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
318,646 
394,935 
Current assets
Debtors
5
177,247 
121,654 
Cash at bank and in hand
24,679 
32,015 
201,926 
153,669 
Creditors: amounts falling due within one year
6
(185,418)
(202,307)
Net current assets/(liabilities)
16,508 
(48,638)
Total assets less current liabilities
335,154 
346,297 
Creditors: amounts falling due after more than one year
7
(52,253)
(81,131)
Provisions for liabilities
Deferred tax
(13,366)
(13,366)
Net assets
269,535 
251,800 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
269,435 
251,700 
Shareholders' funds
269,535 
251,800 
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by
Gareth Shaw Director Company Registration No. 13186544
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Production Autos Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Production Autos Limited is a private company, limited by shares, registered in England and Wales, registration number 13186544. The registered office is 14 Livesey Street, Manchester, Lancashire, M4 5HF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% pa reducing balance
Plant & machinery
20% pa reducing balance
Motor vehicles
25% pa reducing balance
Fixtures & fittings
20% pa reducing balance
Computer equipment
25% pa reducing balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 March 2024
7,500 
24,639 
501,031 
5,218 
4,312 
542,700 
Additions
- 
- 
27,645 
- 
- 
27,645 
At 28 February 2025
7,500 
24,639 
528,676 
5,218 
4,312 
570,345 
Depreciation
At 1 March 2024
2,284 
4,928 
138,347 
1,136 
1,070 
147,765 
Charge for the year
782 
3,942 
97,582 
817 
811 
103,934 
At 28 February 2025
3,066 
8,870 
235,929 
1,953 
1,881 
251,699 
Net book value
At 28 February 2025
4,434 
15,769 
292,747 
3,265 
2,431 
318,646 
At 29 February 2024
5,216 
19,711 
362,684 
4,082 
3,242 
394,935 
- 5 -
Production Autos Limited Notes to the Accounts for the year ended 28 February 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
130,947 
115,354 
Accrued income and prepayments
46,300 
6,300 
177,247 
121,654 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
28,698 
22,166 
Obligations under finance leases and hire purchase contracts
28,878 
28,878 
Trade creditors
18,111 
6,593 
Taxes and social security
24,912 
59,441 
Loans from directors
82,938 
83,348 
Accruals
1,881 
1,881 
185,418 
202,307 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
52,253 
81,131 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
- 6 -