IRIS Accounts Production v25.4.12.37 03584730 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03584730 2024-07-31 03584730 2025-07-31 03584730 2024-08-01 2025-07-31 03584730 2023-07-31 03584730 2023-08-01 2024-07-31 03584730 2024-07-31 03584730 ns15:EnglandWales 2024-08-01 2025-07-31 03584730 ns14:PoundSterling 2024-08-01 2025-07-31 03584730 ns10:Director1 2024-08-01 2025-07-31 03584730 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03584730 ns10:SmallEntities 2024-08-01 2025-07-31 03584730 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 03584730 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 03584730 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03584730 ns10:FullAccounts 2024-08-01 2025-07-31 03584730 ns10:Director2 2024-08-01 2025-07-31 03584730 ns10:RegisteredOffice 2024-08-01 2025-07-31 03584730 ns5:CurrentFinancialInstruments 2025-07-31 03584730 ns5:CurrentFinancialInstruments 2024-07-31 03584730 ns5:Non-currentFinancialInstruments 2025-07-31 03584730 ns5:Non-currentFinancialInstruments 2024-07-31 03584730 ns5:ShareCapital 2025-07-31 03584730 ns5:ShareCapital 2024-07-31 03584730 ns5:RevaluationReserve 2025-07-31 03584730 ns5:RevaluationReserve 2024-07-31 03584730 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 03584730 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 03584730 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2024-08-01 2025-07-31 03584730 ns5:PlantMachinery 2024-08-01 2025-07-31 03584730 ns5:FurnitureFittings 2024-08-01 2025-07-31 03584730 ns5:LandBuildings 2024-07-31 03584730 ns5:PlantMachinery 2024-07-31 03584730 ns5:FurnitureFittings 2024-07-31 03584730 ns5:LandBuildings 2024-08-01 2025-07-31 03584730 ns5:LandBuildings 2025-07-31 03584730 ns5:PlantMachinery 2025-07-31 03584730 ns5:FurnitureFittings 2025-07-31 03584730 ns5:LandBuildings 2024-07-31 03584730 ns5:PlantMachinery 2024-07-31 03584730 ns5:FurnitureFittings 2024-07-31 03584730 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-07-31 03584730 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-07-31 03584730 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-07-31 03584730 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 03584730 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 03584730 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 03584730 ns5:RevaluationReserve 2024-07-31 03584730 ns5:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31

REGISTERED NUMBER: 03584730 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Car Hospitals Limited

Car Hospitals Limited (Registered number: 03584730)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Car Hospitals Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | A Bernstein

| S Siddell

| REGISTERED OFFICE: | 77-79 Cleveland Street

| Birkenhead

| Wirral

| Merseyside

| CH41 3QB

| REGISTERED NUMBER: | 03584730 (England and Wales)

| ACCOUNTANTS: | DJH Liverpool

| 3rd Floor Pacific Chambers

| 11-13 Victoria Street

| Liverpool

| Merseyside

| L2 5QQ

Car Hospitals Limited (Registered number: 03584730)

Balance Sheet

31 July 2025

31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 1,093,103 |  | 721,051 |  |

CURRENT ASSETS

Stocks | 45,431 |  | 41,431 |  |

Debtors | 5 | 403,037 |  | 579,954 |  |

Cash at bank and in hand | 1,154,481 |  | 811,081 |  |

1,602,949 |  | 1,432,466 |  |

CREDITORS

Amounts falling due within one year | 6 | 695,555 |  | 693,712 |  |

NET CURRENT ASSETS | 907,394 |  | 738,754 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,000,497 |  | 1,459,805 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (11,346 | ) |

PROVISIONS FOR LIABILITIES | (190,369 | ) | (28,492 | ) |

NET ASSETS | 1,810,128 |  | 1,419,967 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 8 | 510,371 |  | 427,828 |  |

Retained earnings | 8 | 1,299,657 |  | 992,039 |  |

1,810,128 |  | 1,419,967 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Car Hospitals Limited (Registered number: 03584730)

Balance Sheet - continued

31 July 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 February 2026 and were signed on its behalf by:

A Bernstein - Director

Car Hospitals Limited (Registered number: 03584730)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Car Hospitals Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Car Hospitals Limited (Registered number: 03584730)

Notes to the Financial Statements - continued

for the Year Ended 31 July 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 21 (2024 - 22 ) .

4. | TANGIBLE FIXED ASSETS

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings | Totals |

| £ | £ | £ | £

| COST OR VALUATION

| At 1 August 2024 | 750,000 |  | 429,753 |  | 123,899 |  | 1,303,652 |  |

| Additions | - |  | 34,864 |  | 5,362 |  | 40,226 |  |

| Revaluations | 250,000 |  | - |  | - |  | 250,000 |  |

| At 31 July 2025 | 1,000,000 |  | 464,617 |  | 129,261 |  | 1,593,878 |  |

| DEPRECIATION

| At 1 August 2024 | 108,901 |  | 366,945 |  | 106,755 |  | 582,601 |  |

| Charge for year | 10,287 |  | 22,574 |  | 4,501 |  | 37,362 |  |

| Revaluation adjustments | (119,188 | ) | - |  | - |  | (119,188 | ) |

| At 31 July 2025 | - |  | 389,519 |  | 111,256 |  | 500,775 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,000,000 |  | 75,098 |  | 18,005 |  | 1,093,103 |  |

| At 31 July 2024 | 641,099 |  | 62,808 |  | 17,144 |  | 721,051 |  |

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

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings | Totals |

| £ | £ | £ | £

| Valuation in 2008 | 263,493 |  | - |  | - |  | 263,493 |  |

| Valuation in 2009 | (5,270 | ) | - |  | - |  | (5,270 | ) |

| Valuation in 2010 | (5,270 | ) | - |  | - |  | (5,270 | ) |

| Valuation in 2012 | 3,064 |  | - |  | - |  | 3,064 |  |

| Valuation in 2016 | (11,921 | ) | - |  | - |  | (11,921 | ) |

| Valuation in 2017 | 2,996 |  | - |  | - |  | 2,996 |  |

| Valuation in 2018 | (46,631 | ) | - |  | - |  | (46,631 | ) |

| Valuation in 2022 | 227,367 |  | - |  | - |  | 227,367 |  |

| Valuation in 2025 | 250,000 |  | - |  | - |  | 250,000 |  |

| Cost | 322,172 |  | 464,617 |  | 129,261 |  | 916,050 |  |

1,000,000 |  | 464,617 |  | 129,261 |  | 1,593,878 |  |

Car Hospitals Limited (Registered number: 03584730)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and |

machinery |

| £

| COST OR VALUATION

| At 1 August 2024 | 117,049 |  |

| Transfer to ownership | (117,049 | ) |

| At 31 July 2025 | - |  |

| DEPRECIATION

| At 1 August 2024 | 106,236 |  |

| Transfer to ownership | (106,236 | ) |

| At 31 July 2025 | - |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | 10,813 |  |

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

31.7.25 | 31.7.24 |

| £ | £

| Trade debtors | 274,829 |  | 372,623 |  |

| Amounts owed by group undertakings | - |  | 65,032 |  |

| Amounts recoverable on contract | 123,182 |  | 60,731 |  |

| Other debtors | 5,026 |  | 81,568 |  |

403,037 |  | 579,954 |  |

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

31.7.25 | 31.7.24 |

| £ | £

| Bank loans and overdrafts | 10,711 |  | 10,711 |  |

| Trade creditors | 303,593 |  | 259,298 |  |

| Taxation and social security | 241,627 |  | 222,505 |  |

| Other creditors | 139,624 |  | 201,198 |  |

695,555 |  | 693,712 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

31.7.25 | 31.7.24 |

| £ | £

| Bank loans | - |  | 11,346 |  |

Car Hospitals Limited (Registered number: 03584730)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | RESERVES

Retained | Revaluation |

earnings | reserve | Totals |

| £ | £ | £

| At 1 August 2024 | 992,039 |  | 427,828 |  | 1,419,867 |  |

| Profit for the year | 467,712 |  | 467,712 |  |

| Dividends | (279,282 | ) | (279,282 | ) |

| Revaluation | - |  | 369,188 |  | 369,188 |  |

| Deferred tax adjustment | - |  | (167,457 | ) | (167,457 | ) |

| Transfer depreciation | 119,188 |  | (119,188 | ) | - |  |

| At 31 July 2025 | 1,299,657 |  | 510,371 |  | 1,810,028 |  |

9. | ULTIMATE CONTROLLING PARTY

| The company is controlled by Mr A Bernstein, via his majority shareholding in Car Hospitals (Holdings) Limited.