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Registration number: 04766671

JAB Tyres & Exhausts Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 May 2025

JAB Tyres & Exhausts Limited

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Balance Sheet | 4
Notes to the Unaudited Financial Statements | 5 to 7

JAB Tyres & Exhausts Limited

Company Information

Directors | BK Pleavin JF Pleavin

Company secretary | JF Pleavin

Registered office | Unit 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton Warwickshire CV10 7RJ

Accountants | Pattinsons Business Services Ltd 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton CV10 7RJ

JAB Tyres & Exhausts Limited

Directors' Report for the Year Ended 31 May 2025

The directors present their report and the financial statements for the year ended 31 May 2025.

Directors of the company

The directors who held office during the year were as follows:

BK Pleavin

JF Pleavin - Company secretary and director

Principal activity

The principal activity of the company is that of a non-trading company.

Going concern

The company has undertaken no contracts during the period and has maintained a relatively low activity for the
past twelve months. Therefore the financial statements have been prepared on a basis other than that of the
going concern basis. This basis includes, where applicable, writing the company's assets down to net realisable
value. No provision has been made for the future costs of terminating the business unless such costs were
committed at the reporting date.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the Board on 8 February 2026 and signed on its behalf by:

.........................................
BK Pleavin
Director

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
JAB Tyres & Exhausts Limited
for the Year Ended 31 May 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of JAB Tyres & Exhausts Limited for the year ended 31 May 2025 as set out on pages 4 to 7 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of JAB Tyres & Exhausts Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of JAB Tyres & Exhausts Limited and state those matters that we have agreed to state to the Board of Directors of JAB Tyres & Exhausts Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JAB Tyres & Exhausts Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that JAB Tyres & Exhausts Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of JAB Tyres & Exhausts Limited. You consider that JAB Tyres & Exhausts Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of JAB Tyres & Exhausts Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Pattinsons Business Services Ltd
8 The Courtyard
Goldsmith Way
Eliot Business Park
Nuneaton
CV10 7RJ

8 February 2026

JAB Tyres & Exhausts Limited

(Registration number: 04766671)
Balance Sheet as at 31 May 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 1,875 | 114
Cash at bank and in hand |  | 7,987 | 13,180
|  | 9,862 | 13,294
Creditors: Amounts falling due within one year | 5 | (10,771) | (13,611)
Net liabilities |  | (909) | (317)
Capital and reserves |  |  |
Called up share capital | 6 | 150 | 150
Retained earnings |  | (1,059) | (467)
Shareholders' deficit |  | (909) | (317)

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 8 February 2026 and signed on its behalf by:

......................................... BK Pleavin Director

JAB Tyres & Exhausts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 8 The Courtyard
Goldsmith Way
Eliot Business Park
Nuneaton
Warwickshire
CV10 7RJ
United Kingdom

These financial statements were authorised for issue by the Board on 8 February 2026.

2 | 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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

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.

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.

JAB Tyres & Exhausts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

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

4 | Debtors

| 2025 £ | 2024 £
Prepayments | - | 15
Other debtors | 1,875 | 99
| 1,875 | 114

JAB Tyres & Exhausts Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | - | 680
Other creditors |  | 10,771 | 12,931
|  | 10,771 | 13,611

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 150 | 150 | 150 | 150