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|  |  | Company registration number: | 10460821 |
JUSTIN RICKELL AUTOMOTIVE LIMITED |  |  |  |
REPORT OF THE DIRECTOR'S AND |  |  |  |
FINANCIAL STATEMENTS |  |  |  |
FOR THE YEAR ENDED 30 November 2025

JUSTIN RICKELL AUTOMOTIVE LIMITED |  |  |  |  |  |  |  |  |  |  |
BALANCE SHEET |  |  |  |  |  |  |  |  |  |  |
AS AT 30 November 2025 |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | 2025 |  | 2024 |
|  |  |  | Notes | £ |  | £ |  | £ |  | £ |
FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |
Tangible assets |  |  | 3 |  |  | 21,853 |  |  |  | 10,115 |
|  |  |  |  |  |  | 21,853 |  |  |  | 10,115 |
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |  |
Stocks |  |  |  | 110,862 |  |  |  | 105,894 |  |  |  |
Debtors |  |  |  | 55 |  |  |  | 0 |  |  |  |
Cash at bank and in hand |  |  |  | 9,050 |  |  |  | 12,591 |  |  |  |
|  |  |  |  | 119,967 |  |  |  | 118,485 |  |  |
CREDITORS |  |  |  |  |  |  |  |  |  |  |
Amounts falling due within one year |  |  | (109,129) |  |  |  | (115,536) |  |  |
NET CURRENT ASSETS |  |  |  |  |  | 10,838 |  |  |  | 2,949 |
TOTAL ASSETS LESS |  |  |  |  |  |  |  |  |  |  |
CURRENT LIABILITIES |  |  |  |  |  | 32,691 |  |  |  | 13,064 |
Creditors falling due after one year |  |  |  |  | (13,766) |  |  |  | (9,637) |
PROVISIONS FOR LIABILITIES |  |  |  |  | (4,152) |  |  |  | (1,922) |
NET ASSETS |  |  |  |  |  | 14,773 |  |  |  | 1,505 |
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |  |
Called-up equity share capital |  |  |  |  | 1 |  |  |  | 1 |
Profit and loss account |  |  |  |  |  | 14,772 |  |  |  | 1,504 |
SHAREHOLDERS FUNDS |  |  |  |  | 14,773 |  |  |  | 1,505 |
For the year ending 30 November 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. |  |  |  |  |  |  |
The members have 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 the accounts. |  |  |  |  |  |  |
All the members have consented to the preparation of abridged financial statements for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006. |  |  |  |  |  |  |
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime. |  |  |  |  |  |  |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 31 March 2026 and signed on its behalf. |  |  |  |  |  |  |
..........................................................................
J S Rickell |  |  |  |  |  |  |  |  |  |  |
31 March 2026 |  |  |  |  |  |  |  |  |  |  |
The annexed notes form part of these financial statements. |  |  |  |  |  |  |

| JUSTIN RICKELL AUTOMOTIVE LIMITED |  |  |  |  |  |  |  |
| NOTES TO THE FINANCIAL STATEMENTS |  |  |  |  |  |  |
| FOR THE YEAR ENDED 30 NOVEMBER 2025 |  |  |  |  |  |  |
1. | Accounting policies |  |  |  |  |  |  |  |
| Statutory information |  |  |  |  |  |  |
| Justin Rickell Automotive 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. The presentation currency of the financial statements is the £ sterling. |
| Statement of compliance |  |  |  |  |  |  |
| These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard. |
| Basis of preparing the financial statements |  |  |  |  |  |  |
| These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standards for Smaller Entities (Effective April 2008). |
| Turnover |  |  |  |  |  |  |  |  |
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Income is recognised when the Company obtains the right to receive consideration for the goods and services supplied to its customers. |
| Fixed Assets |  |  |  |  |  |  |  |
| Tangible fixed assets are stated at cost less depreciation. Depreciation i provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: |
| Motor Vehicles - 25% per annum on a reducing balance basis |
| 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. |
| Debtors |  |  |  |  |  |  |
| The Director has decided that no provision is required for bad or doubtful debts. |
| Leasing |  |  |  |  |  |  |  |  |
| Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors. |
| Financial Instruments |  |  |  |  |  |  |
| Basic Financial Instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit and loss account. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the profit and loss account. Debtors Short term debtors are measured at the transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest rate method, less any impairment. Creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest rate method. Classification of Financial Liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. |
| Deferred Taxation |  |  |  |  |  |  |  |
| Provision is made for taxation deferred as a result of material timing differences between the incidence of income and expenditure for taxation purposes, using the liability method, only to the extent that, in the opinion of the directors, there is a reasonable probability that a a liability or asset will crystallise in the near future. |
| Pension Scheme |  |  |  |  |  |  |  |
| The company operates a defined contribution pension scheme, NEST pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year. |

2. | Employees |  |  |
| The average number of persons employed by the company (including directors) during the year was 2.

3. | Tangible fixed assets |  |  |  |  |  |  |  |  |
|  |  |  | Total |
| Cost |  |  |  |  |  |  |  |  |  |
| At start of period |  | 13,487 |
| Additions |  |  | 19,022 |
| At end of period |  | 32,509 |
| Depreciation |  |  |  |  |  |  |  |  |  |
| At start of period |  | 3,372 |
| Provided during the period |  | 7,284 |
| At end of period |  | 10,656 |
| Net Book Value |  |  |  |  |  |  |  |  |
| At start of period |  | 10,115 |
| At end of period |  | 21,853 |

4. | Creditors due within one year |  |  |  |  |
| Creditors include net obligations under finance lease and hire purchase contracts of £4,735 (2024 Year £2,689). These are secured on the assets to which they relate.
5. | Creditors due after more than one year |  |  |  |  |
| Creditors include net obligations under finance lease and hire purchase contracts of £13,766 (2024 Year £9,637). These are secured on the assets to which they relate.

|  |  |  |  | 2025 | 2024 |  |  |
|  |  |  |  | £ | £ |  |  |
| J S Rickell |  | 38,000 | 24,000 |  |