AIR PREMIER CARS BERKSHIRE LTD

AIR PREMIER CARS BERKSHIRE LTD
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

AIR PREMIER CARS BERKSHIRE LTD Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. MPS Accountancy & Tax Ltd 31 March 2025 MPS Accountancy & Tax Ltd Alluma House 19 Alexander Road Thatcham RG19 4QU 12 December 2025 1

AIR PREMIER CARS BERKSHIRE LTD
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
MPS Accountancy & Tax Ltd
31 March 2025

MPS Accountancy & Tax Ltd
Alluma House
19 Alexander Road
Thatcham
RG19 4QU
12 December 2025

1

AIR PREMIER CARS BERKSHIRE LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	191,203	160,743
		191,203	160,743
Current assets
Debtors		35,727	4,556
Cash at bank and in hand		69,298	64,974
		105,025	69,530
Creditors: amount falling due within one year		(69,385)	(85,361)
Net current assets		35,640	(15,831)

Total assets less current liabilities		226,843	144,912
Creditors: amount falling due after more than one year		(11,274)	(11,820)
Net assets		215,569	133,092

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		215,568	133,091
Shareholders' funds		215,569	133,092

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 12 December 2025 and were signed by:

-------------------------------
Nigel Milton
Director

2

AIR PREMIER CARS BERKSHIRE LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

AIR PREMIER CARS BERKSHIRE LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 11373065, registration address H1 RACEVIEW BUSINESS CENTRE, HAMBRIDGE ROAD, NEWBURY, RG14 5SA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 5 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	253,400	22,908	276,308
Additions	55,023	-	55,023
Disposals	(7,900)	-	(7,900)
At 31 March 2025	300,523	22,908	323,431
Depreciation
At 01 April 2024	102,040	13,525	115,565
Charge for year	16,009	1,877	17,886
On disposals	(1,223)	-	(1,223)
At 31 March 2025	116,826	15,402	132,228
Net book values
Closing balance as at 31 March 2025	183,697	7,506	191,203
Opening balance as at 01 April 2024	151,360	9,383	160,743

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1

3

Registered Number: 11373065
England & Northern Ireland
AIR PREMIER CARS BERKSHIRE LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025