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Registration number: 09125561

Ainsdale Car Centre Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Ainsdale Car Centre Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Ainsdale Car Centre Ltd

Company Information

Director | Mr Dean Molyneux

Registered office | 26a Virginia Street Southport Merseyside PR8 6RZ

Accountants | Williams & Co Accountants Pelican House 119c Eastbank Street Southport Merseyside PR8 1DQ

Ainsdale Car Centre Ltd

(Registration number: 09125561)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 5 | 45,000 | 45,000
Tangible assets | 6 | 78,188 | 77,997
|  | 123,188 | 122,997
Current assets |  |  |
Stocks | 7 | 217,374 | 185,770
Debtors | 8 | 13,325 | 10,555
Cash at bank and in hand |  | 51,673 | 47,864
|  | 282,372 | 244,189
Creditors: Amounts falling due within one year | 9 | (50,266) | (31,137)
Net current assets |  | 232,106 | 213,052
Total assets less current liabilities |  | 355,294 | 336,049
Creditors: Amounts falling due after more than one year | 9 | (68,696) | (76,033)
Net assets |  | 286,598 | 260,016
Capital and reserves |  |  |
Called up share capital | 10 | 100 | 100
Retained earnings |  | 286,498 | 259,916
Shareholders' funds |  | 286,598 | 260,016

Ainsdale Car Centre Ltd

(Registration number: 09125561)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 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 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 director on 10 March 2026

......................................... Mr Dean Molyneux Director

Ainsdale Car Centre Ltd

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

1 | General information

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

The address of its registered office is:
26a Virginia Street
Southport
Merseyside
PR8 6RZ

The principal place of business is:
26a Virgina Street
Southport
Merseyside
PR8 6RZ

These financial statements were authorised for issue by the director on 10 March 2026.

2 | Accounting policies

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.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Ainsdale Car Centre Ltd

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

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
Plant & machinery | 25% reducing balance
Fixtures, fittings, tools and equipment | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Ainsdale Car Centre Ltd

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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 (including the director) during the year, was 1 (2024 - 1).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 104 | 66

Ainsdale Car Centre Ltd

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

5 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 August 2024 | 45,000 | 45,000
At 31 July 2025 | 45,000 | 45,000
Amortisation
Carrying amount
At 31 July 2025 | 45,000 | 45,000
At 31 July 2024 | 45,000 | 45,000

6 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 77,801 | 2,385 | 80,186
Additions | - | 295 | 295
At 31 July 2025 | 77,801 | 2,680 | 80,481
Depreciation
At 1 August 2024 | - | 2,189 | 2,189
Charge for the year | - | 104 | 104
At 31 July 2025 | - | 2,293 | 2,293
Carrying amount
At 31 July 2025 | 77,801 | 387 | 78,188
At 31 July 2024 | 77,801 | 196 | 77,997

Included within the net book value of land and buildings above is £77,801 (2024 - £77,801) in respect of freehold land and buildings.

Ainsdale Car Centre Ltd

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

7 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 217,374 | 185,770

8 | debtors

Current | 2025 £ | 2024 £
Trade debtors | 13,325 | 8,555
Other debtors | - | 2,000
| 13,325 | 10,555

Ainsdale Car Centre Ltd

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

9 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Bank loans and overdrafts | 11,508 | 10,435
Taxation and social security | 36,209 | 18,359
Other creditors | 2,549 | 2,343
| 50,266 | 31,137
Due after one year |  |
Loans and borrowings | 68,696 | 76,033

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Loans and borrowings | 68,696 | 76,033

10 | Share capital

Allotted, called up and fully paid shares

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

11 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £580.00 (2024 - £130.00) per each Ordinary |  | 58,000 |  | 13,000