SES Autoparts (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 12991212 (England and Wales)

Financial Statements for the Period 1 December 2023 to 30 April 2025

for

SES Autoparts (Holdings) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S C Wilson

REGISTERED OFFICE:

Alexandra House

Winchester Hill

Romsey

Hampshire

SO51 7ND

REGISTERED NUMBER:

12991212 (England and Wales)

AUDITORS:

Harold Sharp Limited

5 Brooklands Place

Brooklands Road

Sale

Cheshire

M33 3SD

FIXED ASSETS

Investments

4

-

3,015,000

CURRENT ASSETS

Debtors

5

1,465,000

50,200

Cash at bank

-

413,019

1,465,000

463,219

CREDITORS

Amounts falling due within one year

6

475,967

610,386

NET CURRENT ASSETS/(LIABILITIES)

989,033

(147,167

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

989,033

2,867,833

CAPITAL AND RESERVES

Called up share capital

750,000

Retained earnings

239,033

2,117,833

SHAREHOLDERS' FUNDS

989,033

2,867,833

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 31 October 2025 and were signed by:

S C Wilson - Director

1.	STATUTORY INFORMATION

SES Autoparts (Holdings) 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period 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 period 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.

Going concern

Post year end, the Company balance sheet has been cleared down as the operations of the entity have been transferred to another group company. The directors do not intend to continue to have any trade from the Company. Consequently, the directors do not consider that the Company is a going concern and these financial statements have been prepared on a basis other than a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2023

3,015,000

Disposals

(3,015,000

)

At 30 April 2025

-

NET BOOK VALUE

At 30 April 2025

-

At 30 November 2023

3,015,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.11.23

£

Amounts owed by group undertakings

1,465,000

-

Other debtors

-

50,200

1,465,000

50,200

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.11.23

£

Amounts owed to group undertakings

480,273

563,933

Taxation and social security

(4,312

)

43,235

Other creditors

6

3,218

475,967

610,386

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

The directors have ceased the trade of the entity following the year end and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements.

Accordingly the financial have been prepared on a basis other than going concern. Our opinion is not modified in respect of this matter.

Frederick Norman (Senior Statutory Auditor)

for and on behalf of Harold Sharp Limited