0 0 Impact Auto Centre Ltd 10140759 false 2024-05-01 2025-04-30 2025-04-30 The principal activity of the company is maintenance and repair of motor vehicles Digita Accounts Production Advanced 6.30.9574.0 true true 10140759 2024-05-01 2025-04-30 10140759 2025-04-30 10140759 bus:OrdinaryShareClass1 2025-04-30 10140759 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 10140759 core:OtherPropertyPlantEquipment 2025-04-30 10140759 bus:SmallEntities 2024-05-01 2025-04-30 10140759 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 10140759 bus:FilletedAccounts 2024-05-01 2025-04-30 10140759 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 10140759 bus:RegisteredOffice 2024-05-01 2025-04-30 10140759 bus:Director2 2024-05-01 2025-04-30 10140759 bus:OrdinaryShareClass1 2024-05-01 2025-04-30 10140759 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10140759 bus:Agent1 2024-05-01 2025-04-30 10140759 core:OtherPropertyPlantEquipment 2024-05-01 2025-04-30 10140759 core:ToolsEquipment 2024-05-01 2025-04-30 10140759 countries:AllCountries 2024-05-01 2025-04-30 10140759 2024-04-30 10140759 core:OtherPropertyPlantEquipment 2024-04-30 10140759 2023-05-01 2024-04-30 10140759 2024-04-30 10140759 bus:OrdinaryShareClass1 2024-04-30 10140759 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 10140759 core:OtherPropertyPlantEquipment 2024-04-30 xbrli:pure iso4217:GBP xbrli:shares

Registration number: 10140759

Impact Auto Centre Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Impact Auto Centre Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Impact Auto Centre Ltd

Company Information

Director | Mr Vinicius Ribeiro De Queiroz

Registered office | Greengates Fambridge Road Mundon Maldon Essex England CM9 6NL

Accountants | Loyal Accountancy Ltd Suite 1.11 Oxford House 49 Oxford Road London N4 3EY

Impact Auto Centre Ltd

(Registration number: 10140759)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 3 | 4,370 | 5,141
Current assets |  |  |
Cash at bank and in hand |  | 404 | 15
Creditors: Amounts falling due within one year | 4 | (78,669) | (63,085)
Net current liabilities |  | (78,265) | (63,070)
Net liabilities |  | (73,895) | (57,929)
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | (73,995) | (58,029)
Shareholders' deficit |  | (73,895) | (57,929)

Impact Auto Centre Ltd

(Registration number: 10140759)
Balance Sheet as at 30 April 2025

For the financial year ending 30 April 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 February 2026

......................................... Mr Vinicius Ribeiro De Queiroz Director

Impact Auto Centre Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Tools and equipment | 15% reduce balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Impact Auto Centre Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Impact Auto Centre Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 May 2024 | 7,117 | 7,117
At 30 April 2025 | 7,117 | 7,117
Depreciation
At 1 May 2024 | 1,976 | 1,976
Charge for the year | 771 | 771
At 30 April 2025 | 2,747 | 2,747
Carrying amount
At 30 April 2025 | 4,370 | 4,370
At 30 April 2024 | 5,141 | 5,141

4 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Accruals and deferred income | 900 | 750
Other creditors | 77,769 | 62,335
| 78,669 | 63,085

Impact Auto Centre Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100