REGISTERED NUMBER: 13276216 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Carfix Manchester Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C A Ghinescu

C Deaconescu

REGISTERED OFFICE:

91-97 Liverpool Street

Salford

M5 4LG

REGISTERED NUMBER:

13276216 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

51,109

66,283

CURRENT ASSETS

Stocks

21,570

6,000

Debtors

5

27,133

47,612

Cash at bank and in hand

11,349

17,165

60,052

70,777

CREDITORS

Amounts falling due within one year

6

102,239

115,012

NET CURRENT LIABILITIES

(42,187

)

(44,235

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,922

22,048

CREDITORS

Amounts falling due after more than one year

7

1,713

5,667

NET ASSETS

7,209

16,381

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7,109

16,281

SHAREHOLDERS' FUNDS

7,209

16,381

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 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 24 December 2025 and were signed on its behalf by:

C Deaconescu - Director

1.	STATUTORY INFORMATION

Carfix Manchester Limited is a private company limited by shares and registered in England and Wales. The company's registered number is 13276216 and registered office address is 91-97 Liverpool Street, Salford, England, M5 4LG.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

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

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

83,697

Additions

1,762

At 31 March 2025

85,459

DEPRECIATION

At 1 April 2024

17,414

Charge for year

16,936

At 31 March 2025

34,350

NET BOOK VALUE

At 31 March 2025

51,109

At 31 March 2024

66,283

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

25,783

40,167

Other debtors

1,350

7,445

27,133

47,612

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,016

4,000

Trade creditors

51,122

68,591

Taxation and social security

27,482

16,675

Other creditors

19,619

25,746

102,239

115,012

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,713

5,667

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C Deaconescu.