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Registered number: 05445544
A. R. Mills (Motors) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
A. R. Mills (Motors) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
A. R. Mills (Motors) Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 05445544

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,905 |  | 40,916
Investments | 5 |  | 8,000 |  | -
|  |  | 44,905 |  | 40,916
CURRENT ASSETS
Stocks | 6 | 17,293 |  | 14,870 |
Debtors | 7 | 22,176 |  | 10,220 |
Cash at bank and in hand |  | 286,333 |  | 273,146 |
|  | 325,802 |  | 298,236 |
Creditors: Amounts Falling Due Within One Year | 8 | (64,977 ) |  | (60,676 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 260,825 |  | 237,560
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 305,730 |  | 278,476
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,984 ) |  | (3,679 )
NET ASSETS |  |  | 302,746 |  | 274,797
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 302,744 |  | 274,795
SHAREHOLDERS' FUNDS |  |  | 302,746 |  | 274,797

Page 1
Page 2
A. R. Mills (Motors) Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stephen Barcock Director
13/03/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
A. R. Mills (Motors) Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
A. R. Mills (Motors) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05445544 . The registered office is Market House, 25 Market Square, Leighton Buzzard, Bedfordshire, LU7 1EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business , and is shown net of VAT and other sales related taxes . The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Income generated from the sale of parts and labour costs and MOT testing is recognised upon satisfactory completion of the work undertaken. Other income is recognised when monies are received
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 4% straight line
Plant & Machinery | 15% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance

2.4. 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
A. R. Mills (Motors) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 6)
7 6
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 5,074 | 129,242 | 29,650 | 11,315 | 175,281
Additions | - | 359 | 1,000 | 1,940 | 3,299
As at 31 October 2025 | 5,074 | 129,601 | 30,650 | 13,255 | 178,580
Depreciation
As at 1 November 2024 | 2,644 | 104,616 | 18,941 | 8,164 | 134,365
Provided during the period | 203 | 3,749 | 2,342 | 1,016 | 7,310
As at 31 October 2025 | 2,847 | 108,365 | 21,283 | 9,180 | 141,675
Net Book Value
As at 31 October 2025 | 2,227 | 21,236 | 9,367 | 4,075 | 36,905
As at 1 November 2024 | 2,430 | 24,626 | 10,709 | 3,151 | 40,916

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | -
Additions | 8,000
As at 31 October 2025 | 8,000
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 8,000
As at 1 November 2024 | -

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 17,293 |  | 14,870

Page 4
Page 5
A. R. Mills (Motors) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,025 |  | 2,206
Prepayments and accrued income | 10,151 |  | 8,014
| 22,176 |  | 10,220

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 26,751 |  | 27,134
Total taxes and social security | 36,103 |  | 31,318
Other creditors | 1,731 |  | 1,812
Amounts owed to parent undertaking | 392 |  | 412
| 64,977 |  | 60,676

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than five years | 92,250 |  | 119,250
| 92,250 |  | 119,250

Page 5