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REGISTERED NUMBER: 05620635 (England and Wales)



















Unaudited Financial Statements

for the Year Ended 31 March 2025

for

UK Tyres Direct Limited

UK Tyres Direct Limited (Registered number: 05620635)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


UK Tyres Direct Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: S J Key
Mrs D L Key-Smith





REGISTERED OFFICE: The Old Barn Bracken End Farm
Lindway Lane
Brackenfield
Derbyshire
DE55 6DA





REGISTERED NUMBER: 05620635 (England and Wales)





ACCOUNTANTS: Bates Weston LLP
Chartered Accountants
The Mills
Canal Street
Derby
DE1 2RJ

UK Tyres Direct Limited (Registered number: 05620635)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 103,990 62,734

CURRENT ASSETS
Stocks 20,000 26,000
Debtors 5 103,727 77,824
Cash at bank 91,714 -
215,441 103,824
CREDITORS
Amounts falling due within one year 6 180,855 131,299
NET CURRENT ASSETS/(LIABILITIES) 34,586 (27,475 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

138,576

35,259

CREDITORS
Amounts falling due after more than one
year

7

(9,470

)

(11,808

)

PROVISIONS FOR LIABILITIES 9 (16,900 ) (13,080 )
NET ASSETS 112,206 10,371

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 112,106 10,271
SHAREHOLDERS' FUNDS 112,206 10,371

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.

UK Tyres Direct Limited (Registered number: 05620635)

Balance Sheet - continued
31 March 2025


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:





Mrs D L Key-Smith - Director


UK Tyres Direct Limited (Registered number: 05620635)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

UK Tyres Direct 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.

Turnover
Turnover represents net invoiced sales of goods during the year, excluding value added tax. Turnover is recognised when the company has transferred the significant risks and rewards of ownership to the buyer and it is probable that the agreed upon payment will be received.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Leasing commitments
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.

Deferred tax
Deferred tax is provided in respect of all material timing differences.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

UK Tyres Direct Limited (Registered number: 05620635)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 April 2024 21,916 115,183 8,159
Additions - 28,508 -
Disposals - (2,350 ) -
At 31 March 2025 21,916 141,341 8,159
DEPRECIATION
At 1 April 2024 15,342 78,986 5,662
Charge for year 2,192 10,803 502
Eliminated on disposal - (1,734 ) -
At 31 March 2025 17,534 88,055 6,164
NET BOOK VALUE
At 31 March 2025 4,382 53,286 1,995
At 31 March 2024 6,574 36,197 2,497

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2024 61,140 12,077 218,475
Additions 46,101 - 74,609
Disposals (10,221 ) - (12,571 )
At 31 March 2025 97,020 12,077 280,513
DEPRECIATION
At 1 April 2024 44,143 11,608 155,741
Charge for year 14,695 232 28,424
Eliminated on disposal (5,908 ) - (7,642 )
At 31 March 2025 52,930 11,840 176,523
NET BOOK VALUE
At 31 March 2025 44,090 237 103,990
At 31 March 2024 16,997 469 62,734

5. DEBTORS
2025 2024
£    £   
Amounts falling due within one year:
Trade debtors 68,372 39,542
Owed by related parties 35,355 32,250
103,727 71,792

UK Tyres Direct Limited (Registered number: 05620635)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. DEBTORS - continued
2025 2024
£    £   
Amounts falling due after more than one year:
Tax - 6,032

Aggregate amounts 103,727 77,824

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,462 32,186
Hire purchase contracts 4,773 1,911
Trade creditors 62,562 38,343
Tax 50,816 26,431
Social security and other taxes 46,599 27,621
Other creditors 1,585 1,259
Directors' loan account 558 218
Accrued expenses 3,500 3,330
180,855 131,299

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 1,774 11,808
Hire purchase contracts 7,696 -
9,470 11,808

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank overdraft - 21,538
Hire purchase contracts 12,469 1,911
12,469 23,449

The debt is secured against the asset to which it relates.

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 16,900 13,080

UK Tyres Direct Limited (Registered number: 05620635)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 April 2024 13,080
Provided during year 3,820
Balance at 31 March 2025 16,900