The average number of persons, including directors, employed by the company during the year was as follows:

On transition to FRS 105 deferred tax has been derecognised. The effect of this restatement was an increase in reserves at 30 April 2024 of £27.

The company has a non-cancellable operating lease for equipment with monthly rentals of £246.48 (excluding VAT). The lease commenced during the year and has a remaining term of 63 months. Future minimum lease payments are:

• Within one year: £2,958

• Between one and five years: £11,831

• After five years: £739

Car Spares and Accessories Limited is a private company limited by shares incorporated in England and Wales. The registered office is 18 Trouse Lane, Wednesbury, West Midlands, United Kingdom, WS10 7HS.

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true