Company registration number 1333857 (England and Wales)
AUTOMEC EQUIPMENT & PARTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
AUTOMEC EQUIPMENT & PARTS LIMITED
COMPANY INFORMATION
Directors
Mr Jon Smith
Mrs Valerie Smith
Secretary
Mrs Valerie Smith
Company number
1333857
Registered office
36 Ballmoor
Buckingham Industrial Park
Buckingham
Buckinghamshire
England
MK18 1RQ
Accountants
Xeinadin South East Ltd
Moreton House
31 High street
Buckingham
Buckinghamshire
United Kingdom
MK18 1NU
AUTOMEC EQUIPMENT & PARTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
AUTOMEC EQUIPMENT & PARTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
34,265
34,817
Current assets
Stocks
170,084
182,081
Debtors
4
77,012
49,177
Cash at bank and in hand
543,727
516,540
790,823
747,798
Creditors: amounts falling due within one year
5
(136,165)
(140,820)
Net current assets
654,658
606,978
Total assets less current liabilities
688,923
641,795
Provisions for liabilities
(8,566)
(8,704)
Net assets
680,357
633,091
Capital and reserves
Called up share capital
5,000
5,000
Profit and loss reserves
675,357
628,091
Total equity
680,357
633,091

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

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

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.

These financial statements have been prepared and 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

The financial statements were approved by the board of directors and authorised for issue on 4 February 2026 and are signed on its behalf by:
Mr Jon Smith
Director
Company registration number 1333857 (England and Wales)
AUTOMEC EQUIPMENT & PARTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Automec Equipment & Parts Limited is a private company limited by shares incorporated in England and Wales. The registered office is 36 Ballmoor, Buckingham Industrial Park, Buckingham, Buckinghamshire, England, MK18 1RQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% on cost
Fixtures and fittings
25% on reducing balance
Computers
33% on cost
Motor vehicles
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

AUTOMEC EQUIPMENT & PARTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
AUTOMEC EQUIPMENT & PARTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
50,842
203
12,236
51,172
114,453
Additions
8,042
-
0
-
0
-
0
8,042
At 31 December 2025
58,884
203
12,236
51,172
122,495
Depreciation and impairment
At 1 January 2025
49,040
51
12,123
18,422
79,636
Depreciation charged in the year
1,969
38
37
6,550
8,594
At 31 December 2025
51,009
89
12,160
24,972
88,230
Carrying amount
At 31 December 2025
7,875
114
76
26,200
34,265
At 31 December 2024
1,802
152
113
32,750
34,817
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
77,012
43,227
Other debtors
-
0
5,950
77,012
49,177
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
80,581
91,238
Corporation tax
36,282
34,281
Other taxation and social security
4,004
-
0
Other creditors
15,298
15,301
136,165
140,820
2025-12-31 2025-01-01 false false false 04 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Jon Smith Mrs V Smith Mrs Valerie Smith 1333857 2025-01-01 2025-12-31 1333857 bus:Director1 2025-01-01 2025-12-31 1333857 bus:CompanySecretaryDirector1 2025-01-01 2025-12-31 1333857 bus:CompanySecretary1 2025-01-01 2025-12-31 1333857 bus:Director2 2025-01-01 2025-12-31 1333857 bus:RegisteredOffice 2025-01-01 2025-12-31 1333857 2025-12-31 1333857 2024-12-31 1333857 core:PlantMachinery 2025-12-31 1333857 core:FurnitureFittings 2025-12-31 1333857 core:ComputerEquipment 2025-12-31 1333857 core:MotorVehicles 2025-12-31 1333857 core:PlantMachinery 2024-12-31 1333857 core:FurnitureFittings 2024-12-31 1333857 core:ComputerEquipment 2024-12-31 1333857 core:MotorVehicles 2024-12-31 1333857 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 1333857 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 1333857 core:WithinOneYear 2025-12-31 1333857 core:WithinOneYear 2024-12-31 1333857 core:CurrentFinancialInstruments 2025-12-31 1333857 core:CurrentFinancialInstruments 2024-12-31 1333857 core:ShareCapital 2025-12-31 1333857 core:ShareCapital 2024-12-31 1333857 core:RetainedEarningsAccumulatedLosses 2025-12-31 1333857 core:RetainedEarningsAccumulatedLosses 2024-12-31 1333857 core:PlantMachinery 2025-01-01 2025-12-31 1333857 core:FurnitureFittings 2025-01-01 2025-12-31 1333857 core:ComputerEquipment 2025-01-01 2025-12-31 1333857 core:MotorVehicles 2025-01-01 2025-12-31 1333857 2024-01-01 2024-12-31 1333857 core:PlantMachinery 2024-12-31 1333857 core:FurnitureFittings 2024-12-31 1333857 core:ComputerEquipment 2024-12-31 1333857 core:MotorVehicles 2024-12-31 1333857 2024-12-31 1333857 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 1333857 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 1333857 bus:FRS102 2025-01-01 2025-12-31 1333857 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 1333857 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP