BrightAccountsProduction v1.0.0 v1.0.0 2024-10-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity for the year continued to be that of maintenance and repair of vehicles. 12 March 2026 0 0 05883568 2025-09-30 05883568 2024-09-30 05883568 2023-09-30 05883568 2024-10-01 2025-09-30 05883568 2023-10-01 2024-09-30 05883568 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 05883568 uk-curr:PoundSterling 2024-10-01 2025-09-30 05883568 uk-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 05883568 uk-bus:FullAccounts 2024-10-01 2025-09-30 05883568 uk-core:ShareCapital 2025-09-30 05883568 uk-core:ShareCapital 2024-09-30 05883568 uk-core:RetainedEarningsAccumulatedLosses 2025-09-30 05883568 uk-core:RetainedEarningsAccumulatedLosses 2024-09-30 05883568 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-09-30 05883568 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-09-30 05883568 uk-bus:FRS102 2024-10-01 2025-09-30 05883568 uk-core:Goodwill 2024-10-01 2025-09-30 05883568 uk-core:PlantMachinery 2024-10-01 2025-09-30 05883568 uk-core:FurnitureFittingsToolsEquipment 2024-10-01 2025-09-30 05883568 uk-core:MotorVehicles 2024-10-01 2025-09-30 05883568 uk-core:Goodwill 2024-09-30 05883568 uk-core:Goodwill 2025-09-30 05883568 uk-core:CurrentFinancialInstruments 2025-09-30 05883568 uk-core:CurrentFinancialInstruments 2024-09-30 05883568 uk-core:WithinOneYear 2025-09-30 05883568 uk-core:WithinOneYear 2024-09-30 05883568 2024-10-01 2025-09-30 05883568 uk-bus:CompanySecretaryDirector1 2024-10-01 2025-09-30 05883568 uk-bus:Director2 2024-10-01 2025-09-30 05883568 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 05883568

H & C Motors Limited

Unaudited Financial Statements

for the financial year ended 30 September 2025

H & C Motors Limited

Company Registration Number: 05883568

STATEMENT OF FINANCIAL POSITION

as at 30 September 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Intangible assets |  | 4 | 1,211 |  | 2,586
Property, plant and equipment |  | 5 | 44,984 |  | 50,332
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 46,195 |  | 52,918
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 4,000 |  | 4,000
Debtors |  | 7 | 121,839 |  | 119,094
Cash and cash equivalents |  |  | 163,321 |  | 154,749
|  |  | ───────── |  | ─────────
|  |  | 289,160 |  | 277,843
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (223,885) |  | (170,396)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 65,275 |  | 107,447
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 111,470 |  | 160,365
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 111,370 |  | 160,265
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 111,470 |  | 160,365
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 9 March 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Gary Micallef |  |  |  |  |
Director |  |  |  |  |
________________________________

Lisa Micallef

Director

H & C Motors Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 September 2025

1. | General Information
| H & C Motors Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 05883568. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. The principal activity for the year continued to be that of maintenance and repair of vehicles. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 September 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 20 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 25% Reducing balance
|  | Fixtures, fittings and equipment | - | 25% Reducing balance
|  | Motor vehicles | - | 25% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition. Stocks for H & C Motors Limited are in the form of small parts which are held to complete vehicle repairs and MOT testing.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 13, (2024 - 13).

4. | Intangible assets
|  | Goodwill | Total
|  | £ | £
| Cost
| At 1 October 2024 | 42,450 | 42,450
|  | ───────── | ─────────
| At 30 September 2025 | 42,450 | 42,450
|  | ───────── | ─────────
| Amortisation
| At 1 October 2024 | 39,864 | 39,864
| Charge for financial year | 1,375 | 1,375
|  | ───────── | ─────────
| At 30 September 2025 | 41,239 | 41,239
|  | ───────── | ─────────
| Net book value
| At 30 September 2025 | 1,211 | 1,211
|  | ═════════ | ═════════
| At 30 September 2024 | 2,586 | 2,586
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Fixtures, | Motor | Total
|  | machinery | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 October 2024 | 31,454 | 51,209 | 56,700 | 139,363
| Additions | - | 5,252 | 3,750 | 9,002
| Disposals | - | - | (3,200) | (3,200)
|  | ───────── | ───────── | ───────── | ─────────
| At 30 September 2025 | 31,454 | 56,461 | 57,250 | 145,165
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 October 2024 | 18,101 | 45,145 | 25,785 | 89,031
| Charge for the financial year | 3,338 | 2,478 | 8,502 | 14,318
| On disposals | - | - | (3,168) | (3,168)
|  | ───────── | ───────── | ───────── | ─────────
| At 30 September 2025 | 21,439 | 47,623 | 31,119 | 100,181
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 September 2025 | 10,015 | 8,838 | 26,131 | 44,984
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 30 September 2024 | 13,353 | 6,064 | 30,915 | 50,332
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 4,000 | 4,000
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

7. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 13,079 | 8,703
| Amounts owed by connected parties (Note 10) | 98,340 | 98,340
| Taxation | - | 2,338
| Prepayments and accrued income | 10,420 | 9,713
|  | ───────── | ─────────
|  | 121,839 | 119,094
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 63,970 | 66,682
| Taxation | 144,842 | 91,161
| Directors' current accounts | 634 | 634
| Other creditors | 2,554 | 219
| Accruals | 11,885 | 11,700
|  | ───────── | ─────────
|  | 223,885 | 170,396
|  | ═════════ | ═════════

9. | Capital commitments
| The company had no material capital commitments at the financial year-ended 30 September 2025.

10. | Related party transactions
|  | Balance | Movement | Balance | Maximum
|  | 2025 | in year | 2024 | in year
|  | £ | £ | £ | £
| Kiwi Ventures Ltd | 98,340 | - | 98,340 | -
|  | ═════════ | ═════════ | ═════════ | ═════════