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Registered Number: 13701190
England and Wales
Abridged Accounts
for the year ended 31 October 2025
for
LOWRATECARFINANCE LIMITED

Lowratecarfinance Limited Contents Page For the year ended 31 October 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Lowratecarfinance Limited Accountants' Report For the year ended 31 October 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Roxy Laing Limited 15 Hearle Way Hatfield Business Park Hatfield AL10 9EW 07 April 2026 1

Lowratecarfinance Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 359,240 |  | 8,032
|  | 359,240 |  | 8,032
Current assets |  |  |
Stocks |  | 1,622,548 |  | 318,063
Debtors |  | 94,451 |  | 238,485
Cash at bank and in hand |  | 632,951 |  | 265,033
|  | 2,349,950 |  | 821,581
Creditors: amount falling due within one year |  | (1,599,450) |  | (620,364)
Net current assets |  | 750,500 |  | 201,217
Total assets less current liabilities |  | 1,109,740 |  | 209,249
Creditors: amount falling due after more than one year |  | (266,186) |  | -
Net assets |  | 843,554 |  | 209,249
Capital and reserves |  |  |
Called up share capital | 4 | 200 |  | 200
Profit and loss account |  | 843,354 |  | 209,049
Shareholders' funds |  | 843,554 |  | 209,249
For the year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 07 April 2026 and were signed on its behalf by:
------------------------------- Mr J Haring Director
2

Lowratecarfinance Limited Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information Lowratecarfinance Limited is a private company, limited by shares, registered in England and Wales, registration number 13701190, registration address Long Barn, 2 Folly Farm, Tickenham, Clevedon, Somerset, BS21 6RY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Share Capital Ordinary shares have full rights in the company with respect to voting, dividends and distributions. B Ordinary shares have full rights in the company with respect to dividends and distributions, but do not carry any voting rights. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Straight Line
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 20% Straight Line
Computer Equipment | 25% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 16 (2024 : 5).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 November 2024 | - |  | - |  | 5,690 |  | 3,877 |  | 9,567
Additions | 5,410 |  | 343,134 |  | 5,917 |  | 8,926 |  | 363,387
Disposals | - |  | - |  | - |  | - |  | -
At 31 October 2025 | 5,410 |  | 343,134 |  | 11,607 |  | 12,803 |  | 372,954
Depreciation
At 01 November 2024 | - |  | - |  | 489 |  | 1,046 |  | 1,535
Charge for year | 447 |  | 8,351 |  | 1,491 |  | 1,890 |  | 12,179
On disposals | - |  | - |  | - |  | - |  | -
At 31 October 2025 | 447 |  | 8,351 |  | 1,980 |  | 2,936 |  | 13,714
Net book values
Closing balance as at 31 October 2025 | 4,963 |  | 334,783 |  | 9,627 |  | 9,867 |  | 359,240
Opening balance as at 01 November 2024 | - |  | - |  | 5,201 |  | 2,831 |  | 8,032
The net book value of Motor Vehicles includes £ 319,789 in respect of assets leased under finance leases or hire purchase contracts.
4. | Share Capital Authorised 100 Ordinary shares of £1.00 each 100 B Ordinary shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
100 B Ordinary shares of £1.00 each | 100 |  | 100
| 200 |  | 200
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