REGISTERED NUMBER: 05727654 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Dorset Sports Cars Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P J Winter

T D Speed

REGISTERED OFFICE:

Three Cross Garage

99 Ringwood Road

Three Legged Cross

Wimborne

Dorset

BH21 6RD

REGISTERED NUMBER:

05727654 (England and Wales)

ACCOUNTANT:

Richard Allen & Associates

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,145,364

1,145,555

Investments

6

100

100

1,145,464

1,145,655

CURRENT ASSETS

Debtors

7

214,509

149,974

Cash at bank

14,851

36,132

229,360

186,106

CREDITORS

Amounts falling due within one year

8

92,024

93,986

NET CURRENT ASSETS

137,336

92,120

TOTAL ASSETS LESS CURRENT LIABILITIES

1,282,800

1,237,775

CREDITORS

Amounts falling due after more than one year

9

294,257

329,230

NET ASSETS

988,543

908,545

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

988,533

908,535

SHAREHOLDERS' FUNDS

988,543

908,545

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 12 December 2025 and were signed on its behalf by:

P J Winter - Director

1.	STATUTORY INFORMATION

Dorset Sports Cars Group Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

Land and buildings

-

Not provided

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

20,000

AMORTISATION

At 1 April 2024

and 31 March 2025

20,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,144,429

41,041

1,185,470

DEPRECIATION

At 1 April 2024

-

39,915

39,915

Charge for year

-

191

191

At 31 March 2025

-

40,106

40,106

NET BOOK VALUE

At 31 March 2025

1,144,429

935

1,145,364

At 31 March 2024

1,144,429

1,126

1,145,555

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

214,169

115,866

Other debtors

340

34,108

214,509

149,974

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

33,989

62,934

Taxation and social security

590

-

Other creditors

57,445

31,052

92,024

93,986

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

93,257

128,230

Other creditors

201,000

201,000

294,257

329,230

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

T D Speed

Balance outstanding at start of year

13,673

(474

)

Amounts advanced

23,257

25,184

Amounts repaid

(36,930

)

(11,037

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

13,673

P J Winter

Balance outstanding at start of year

19,045

(333

)

Amounts advanced

72,105

44,715

Amounts repaid

(91,150

)

(25,337

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

19,045