REGISTERED NUMBER: 04373133 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Auto - Rescue Logistics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

8

DIRECTORS:

Mrs A Durcan

Mr G Inwood

Mrs T Cox

Mr A Sutton-Counter

Mr A Graves

REGISTERED OFFICE:

Beaufort House

7-8 Talavera Court

Northampton

Northamptonshire

NN3 6RW

REGISTERED NUMBER:

04373133 (England and Wales)

AUDITORS:

Clifford Roberts

Chartered Accountants &

Statutory Auditors

Pacioli House

9 Brookfield

Duncan Close

Northampton

Northamptonshire

NN3 6WL

CALLED UP SHARE CAPITAL NOT PAID

2,400

2,400

FIXED ASSETS

Tangible assets

4

434,819

442,494

Investments

5

-

1

Investment property

6

280,000

280,000

714,819

722,495

CURRENT ASSETS

Debtors

7

967,282

1,763,973

Cash at bank and in hand

907,810

986,313

1,875,092

2,750,286

CREDITORS

Amounts falling due within one year

8

1,150,369

1,705,511

NET CURRENT ASSETS

724,723

1,044,775

TOTAL ASSETS LESS CURRENT LIABILITIES

1,441,942

1,769,670

PROVISIONS FOR LIABILITIES

5,641

3,988

NET ASSETS

1,436,301

1,765,682

CAPITAL AND RESERVES

Called up share capital

11

14,500

14,500

Revaluation reserve

12

9,715

9,715

Capital redemption reserve

12

11,250

11,250

Retained earnings

12

1,400,836

1,730,217

SHAREHOLDERS' FUNDS

1,436,301

1,765,682

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2025 and were signed on its behalf by:

Mr G Inwood - Director

Mrs A Durcan - Director

1.	STATUTORY INFORMATION

Auto - Rescue Logistics 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 applicable United Kingdom accounting standards, including Financial Reporting Standard 102 section 1A - "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102 section 1A") and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis.

The financial statements are presented in Sterling (£) and cover the period to the 31st March each year.

Going Concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Preparation of consolidated financial statements

The financial statements contain information about Auto - Rescue Logistics 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.

Significant judgements and estimates

In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below.

Valuation of Investment Property

Investment property is held at fair value as at the balance sheet date. Directors review several similar properties within the local market at the year end to determine an average price per square foot, this price per square foot is then applied to the square footage of the investment property to generate its fair value.

Revenue

Turnover represents net invoices sale of services, excluding value added tax. Fees in respect of services are recognised when services are rendered. This includes work which has not yet been invoiced, provided that it is considered to be fully recoverable.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affect asset is estimated and compared with the carrying amount. If estimated recoverable amount is lower, the carry amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment subsequently reserves, the carrying amount of the asset is increased to revised the estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Investments in subsidiaries

Investments in subsidiary and associate undertakings are recognised at cost less impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 taxation

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.

Leasing and hire purchase

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 64 (2024 - 64 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 April 2024

560,432

236,362

202,284

999,078

Additions

-

-

19,766

19,766

At 31 March 2025

560,432

236,362

222,050

1,018,844

DEPRECIATION

At 1 April 2024

179,339

195,152

182,093

556,584

Charge for year

11,208

8,242

7,991

27,441

At 31 March 2025

190,547

203,394

190,084

584,025

NET BOOK VALUE

At 31 March 2025

369,885

32,968

31,966

434,819

At 31 March 2024

381,093

41,210

20,191

442,494

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

1

Disposals

(1

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

1

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

280,000

NET BOOK VALUE

At 31 March 2025

280,000

At 31 March 2024

280,000

If Investment property had not been revalued it would have been included at a cost of £309,487 less accumulated depreciation of £57,771 giving a carrying value of £251,716..

Investment property was valued on an open market value basis by the directors at the balance sheet date.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

760,206

1,498,944

Bad debt provision

(42,573

)

(42,573

)

Other debtors

24,181

24,931

Tax

48,988

-

Prepayments

176,480

282,671

967,282

1,763,973

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,378

1,360

Trade creditors

898,423

1,214,558

Tax

-

89,265

Social security and other taxes

31,154

31,102

VAT

94,292

130,560

Other creditors

4,994

5,889

Accrued expenses

120,128

232,777

1,150,369

1,705,511

Natwest Bank PLC hold three legal charges:

-Charge of deposit on all monies due or to become due from the company to the charge on any account whatsoever.

-Legal charge over all of the assets held by the company, any goodwill of the business carried on at the property and the proceeds of any insurance affecting the property or asset.

-Fixed and floating debenture charge over the undertaking and all property and assets present and future.

9.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

3,694

6,408

Between one and five years

2,817

6,511

6,511

12,919

10.	FINANCIAL RISK MANAGEMENT

The company has some exposure to foreign currency, credit, liquidity, market and network risks, these are limited by the company's financial management policies and practices described below.

Foreign currency risk

The company has no exposure to foreign currency risks as all of the company's sales and purchases are denominated in sterling.

Credit risk

The company offer credit terms to its customers which allows payment of the debt at a future specified time. The company mitigates this risk by maintaining strong customer relationships and regular analysis its sales ledger for troubled customers.

Liquidity risk

The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities. Currently based on the cash reserves this is not deemed a significant risk.

Market risk

There is a market risk associated with the fluctuation in demand for the products and services provided. Most of this is mitigated by monitoring the markets and implementing strategies to deal with the identified risks.

Network coverage risk

The company is exposed to the risk of ensuring it has sufficient suppliers in each region to ensure the loss of suppliers does not impact on network coverage. This is mitigated by continually reviewing the area coverage to ensure issues are dealt with at an early stage.

The company holds no derivative financial instruments at the year end.

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

14,500

Ordinary £1 shares

£1.00

14,500

14,500

12.

RESERVES

Capital

Retained

Revaluation

redemption

earnings

reserve

reserve

Totals

£

£

£

£

At 1 April 2024

1,730,217

9,715

11,250

1,751,182

Deficit for the year

(148,131

)

(148,131

)

Dividends

(181,250

)

(181,250

)

At 31 March 2025

1,400,836

9,715

11,250

1,421,801

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

The Report of the Auditors was unqualified.

Adam Billingham BA (Hons) BFP FCA (Senior Statutory Auditor)

for and on behalf of Clifford Roberts

14.	CONTINGENT LIABILITIES

As at 31st March, 2025 there were no contingent liabilities.

15.	CAPITAL COMMITMENTS

As at 31st March, 2025 there were no capital commitments.

16.	RELATED PARTY DISCLOSURES

All other material related party transactions with owners holding a participating interest, companies in which the entity has a participating interest and directors were concluded under normal market conditions.