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Registered number: 04910409
A1 Carriages Car Sales Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
A1 Carriages Car Sales Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
A1 Carriages Car Sales Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 04910409

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 10,235 |  | 11,781
|  |  | 10,235 |  | 11,781
CURRENT ASSETS
Stocks | 5 | 627,407 |  | 714,608 |
Debtors | 6 | 67,432 |  | 102,251 |
Cash at bank and in hand |  | 720,429 |  | 1,014,242 |
|  | 1,415,268 |  | 1,831,101 |
Creditors: Amounts Falling Due Within One Year | 7 | (431,396 ) |  | (632,291 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 983,872 |  | 1,198,810
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 994,107 |  | 1,210,591
NET ASSETS |  |  | 994,107 |  | 1,210,591
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 994,007 |  | 1,210,491
SHAREHOLDERS' FUNDS |  |  | 994,107 |  | 1,210,591

Page 1
Page 2
A1 Carriages Car Sales Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stephen Affleck Director
11/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
A1 Carriages Car Sales Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
A1 Carriages Car Sales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04910409 . The registered office is Riddingtons, The Old Barn, Off wood street, Swanley , Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 15% WDV
Motor Vehicles | 25% WDV
Fixtures & Fittings | 15% WDV
Computer Equipment | 15% WDV

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
A1 Carriages Car Sales Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 9)
10 9
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 October 2024 | 21,563 | 28,210 | 15,821 | 21,363 | 86,957
Additions | - | - | - | 396 | 396
As at 30 September 2025 | 21,563 | 28,210 | 15,821 | 21,759 | 87,353
Depreciation
As at 1 October 2024 | 17,266 | 27,019 | 13,493 | 17,398 | 75,176
Provided during the period | 643 | 298 | 349 | 652 | 1,942
As at 30 September 2025 | 17,909 | 27,317 | 13,842 | 18,050 | 77,118
Net Book Value
As at 30 September 2025 | 3,654 | 893 | 1,979 | 3,709 | 10,235
As at 1 October 2024 | 4,297 | 1,191 | 2,328 | 3,965 | 11,781

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 627,407 |  | 714,608

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 2,265 |  | 69,002
Prepayments and accrued income | 19,690 |  | 2,649
Other debtors | 68 |  | 3,307
Director's loan account | - |  | 1,903
Amounts owed by other participating interests | 25,390 |  | 25,390
| 47,413 |  | 102,251
Due after more than one year
Intercompany Account | 20,019 |  | -
| 67,432 |  | 102,251

Page 4
Page 5
A1 Carriages Car Sales Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 325,337 |  | 274,098
Bank loans and overdrafts | 55,897 |  | 9,122
Corporation tax | - |  | 52,354
VAT | 31,373 |  | 22,638
Other creditors | 18,000 |  | 247,365
Inter company account | - |  | 26,714
Director's loan account | 789 |  | -
| 431,396 |  | 632,291

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr S Affleck totalling £789 (2024 - £1,903 in Debtors), no interest is to be charged.
A1 Carriages Car Sales Limited purchased goods to the value of £396,271.37 (2024 - £360,980) from A1 Carriages Limited and the balance due to A1 Carriages Limited at the year end is Nil (2024 - £6,623). Mr S Affleck owns 60% if the Share capital of A1 Carriages Car Sales Limited and 60% if the share capital of A1 Carriages Limited and is a director of both.
Included in the Other Debtors is an amount owed to A1 Carriages Ltd totalling £25,089 (2024 - £26,714 in Credit), for which Mr S Affleck is a director. No interest is to be charged and no repayment terms have been agreed.
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