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REGISTERED NUMBER: 00641450 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| Runcorn Car Mart Limited |

Runcorn Car Mart Limited (Registered number: 00641450)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Runcorn Car Mart Limited (Registered number: 00641450)

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 487,944 |  | 516,709 |  |

Investments | 5 | 57,568 |  | 52,851 |  |

545,512 |  | 569,560 |  |

CURRENT ASSETS

Stocks | 2,254,913 |  | 2,198,770 |  |

Debtors | 6 | 233,148 |  | 145,887 |  |

Cash at bank and in hand | 130,535 |  | 207,506 |  |

2,618,596 |  | 2,552,163 |  |

CREDITORS

Amounts falling due within one year | 7 | 2,101,052 |  | 1,993,957 |  |

NET CURRENT ASSETS | 517,544 |  | 558,206 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,063,056 |  | 1,127,766 |  |

PROVISIONS FOR LIABILITIES | 20,194 |  | 23,633 |  |

NET ASSETS | 1,042,862 |  | 1,104,133 |  |

CAPITAL AND RESERVES

Called up share capital | 550 |  | 550 |  |

Non distributable reserves | 9 | 7,568 |  | 2,851 |  |

Retained earnings | 1,034,744 |  | 1,100,732 |  |

SHAREHOLDERS' FUNDS | 1,042,862 |  | 1,104,133 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 January 2026 and were signed on its behalf by:

Mr I Ginger - Director

Runcorn Car Mart Limited (Registered number: 00641450)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Runcorn Car Mart Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 00641450

| Registered office: | Warrington Mazda

| Bewsey Road

| Warrington

| Cheshire

| WA5 0JX

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents net invoiced sales of goods, excluding value added tax. Revenue is recognised as the company becomes entitled to consideration for the goods supplied.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance and 2% on cost

| Stocks

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

| Consignment vehicles on which the company bears the risks and responsibilities of ownership are regarded effectively as being under the control of the company and, in accordance with the Financial Reporting Standards for Smaller Entities, are included in stocks on the balance sheet, although legal title has not passed to the company. The corresponding liability is included as new vehicle funding and is secured directly on these vehicles.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Runcorn Car Mart Limited (Registered number: 00641450)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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 26 (2024 - 25 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024 | 750,746 |  | 478,218 |  | 105,784 |  | 1,334,748 |  |

| Additions | - |  | 4,365 |  | - |  | 4,365 |  |

| At 31 October 2025 | 750,746 |  | 482,583 |  | 105,784 |  | 1,339,113 |  |

| DEPRECIATION

| At 1 November 2024 | 328,568 |  | 441,576 |  | 47,895 |  | 818,039 |  |

| Charge for year | 15,012 |  | 9,431 |  | 8,687 |  | 33,130 |  |

| At 31 October 2025 | 343,580 |  | 451,007 |  | 56,582 |  | 851,169 |  |

| NET BOOK VALUE

| At 31 October 2025 | 407,166 |  | 31,576 |  | 49,202 |  | 487,944 |  |

| At 31 October 2024 | 422,178 |  | 36,642 |  | 57,889 |  | 516,709 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 November 2024 | 52,851 |  |

| Revaluations | 4,717 |  |

| At 31 October 2025 | 57,568 |  |

| NET BOOK VALUE

| At 31 October 2025 | 57,568 |  |

| At 31 October 2024 | 52,851 |  |

| Cost or valuation at 31 October 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2020 | 1,125 |  |

| Valuation in 2022 | (154 | ) |

| Valuation in 2022 | (5,107 | ) |

| Valuation in 2023 | 1,419 |  |

| Valuation in 2024 | 5,568 |  |

| Valuation in 2025 | 4,717 |  |

| Cost | 50,000 |  |

57,568 |  |

Runcorn Car Mart Limited (Registered number: 00641450)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

5. | FIXED ASSET INVESTMENTS - continued

| Investments are measured at fair value.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 95,929 |  | 45,328 |  |

| Other debtors | 137,219 |  | 100,559 |  |

233,148 |  | 145,887 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,606,808 |  | 1,426,506 |  |

| Taxation and social security | 70,179 |  | 50,905 |  |

| Other creditors | 424,065 |  | 516,546 |  |

2,101,052 |  | 1,993,957 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Vehicle creditors | 1,337,144 |  | 1,023,316 |  |

| New vehicle funding | 178,424 |  | 221,766 |  |

1,515,568 |  | 1,245,082 |  |

| The above debts are secured against the assets owned by the company.

9. | RESERVES

| Non

| distributable

| reserves

£ |

| At 1 November 2024 | 2,851 |  |

| Revaluation on investments | 4,717 |  |

| At 31 October 2025 | 7,568 |  |