REGISTERED NUMBER: 01810363 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

AUTOCARE (BENFLEET) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Davey

Mr P Parsons

REGISTERED OFFICE:

3-5 Chase Road

Corringham

Essex

SS17 7QH

REGISTERED NUMBER:

01810363 (England and Wales)

ACCOUNTANTS:

Elliott, Mortlock, Busby & Co Limited

12 High Street

Stanford le Hope

Essex

SS17 0EY

FIXED ASSETS

Intangible assets

5

181,250

218,750

Tangible assets

6

25,430

28,835

206,680

247,585

CURRENT ASSETS

Stocks

275,748

247,601

Debtors

7

1,346,980

1,285,491

Cash at bank and in hand

400,305

325,944

2,023,033

1,859,036

CREDITORS

Amounts falling due within one year

8

332,709

335,991

NET CURRENT ASSETS

1,690,324

1,523,045

TOTAL ASSETS LESS CURRENT LIABILITIES

1,897,004

1,770,630

PROVISIONS FOR LIABILITIES

10

6,358

7,209

NET ASSETS

1,890,646

1,763,421

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,890,546

1,763,321

SHAREHOLDERS' FUNDS

1,890,646

1,763,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 11 November 2025 and were signed on its behalf by:

Mr P Parsons - Director

1.	STATUTORY INFORMATION

Autocare (Benfleet) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured,

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Capital expenditure on property

-

20% straight line basis

Motor vehicles

-

20% on reducing balance

Fixtures and equipment

-

20% on 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.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Pension costs and other post-retirement benefits

The company operates two defined contribution pension schemes. Contributions payable to the company's pension schemes are charged to the profit and loss account in the period to which they relate.

Operating leases

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

750,000

AMORTISATION

At 1 July 2024

531,250

Charge for year

37,500

At 30 June 2025

568,750

NET BOOK VALUE

At 30 June 2025

181,250

At 30 June 2024

218,750

6.	TANGIBLE FIXED ASSETS

Capital

expenditure

Fixtures

on

Motor

and

property

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

3,911

35,381

90,358

129,650

Additions

-

4,000

-

4,000

Disposals

-

(7,362

)

-

(7,362

)

At 30 June 2025

3,911

32,019

90,358

126,288

DEPRECIATION

At 1 July 2024

3,911

16,685

80,219

100,815

Charge for year

-

4,365

2,028

6,393

Eliminated on disposal

-

(6,350

)

-

(6,350

)

At 30 June 2025

3,911

14,700

82,247

100,858

NET BOOK VALUE

At 30 June 2025

-

17,319

8,111

25,430

At 30 June 2024

-

18,696

10,139

28,835

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

59,707

59,715

Amounts owed by group undertakings

1,243,909

1,187,377

Other debtors

43,364

38,399

1,346,980

1,285,491

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

207,848

212,211

Corporation tax

76,801

77,374

Social security and other taxes

35,429

34,897

Other creditors

11,335

11,509

Directors' current accounts

1,296

-

332,709

335,991

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

27,000

54,000

Between one and five years

-

27,000

27,000

81,000

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

6,358

7,209

Deferred

tax

£

Balance at 1 July 2024

7,209

Credit to Income Statement during year

(851

)

Balance at 30 June 2025

6,358

The provision for deferred taxation is made up of accelerated capital allowances.

11.	PENSION COMMITMENTS

The company operates two defined contribution pension schemes. The assets of the scheme are held separately from those of the company in independently administered funds. At the balance sheet date there were £631 unpaid contributions (2024: £903).