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Registered number: 04105213
A & R Smart Car Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
A & R Smart Car Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
A & R Smart Car Limited
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 04105213

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 47,174 |  | 62,898
|  |  | 47,174 |  | 62,898
CURRENT ASSETS
Stocks | 5 | 6,113 |  | 5,836 |
Debtors | 6 | 43,206 |  | 39,915 |
Cash at bank and in hand |  | 137,734 |  | 163,105 |
|  | 187,053 |  | 208,856 |
Creditors: Amounts Falling Due Within One Year | 7 | (52,371 ) |  | (54,926 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 134,682 |  | 153,930
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 181,856 |  | 216,828
NET ASSETS |  |  | 181,856 |  | 216,828
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 181,756 |  | 216,728
SHAREHOLDERS' FUNDS |  |  | 181,856 |  | 216,828

Page 1
Page 2
A & R Smart Car Limited
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 directors acknowledge their 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

S A Rickard Director
3rd April 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
A & R Smart Car Limited
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
A & R Smart Car Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04105213 . The registered office is Unit 4a, Langley House, Wheatcroft Business Park, Landmere Lane, Edwalton, Nottingham, NG12 4DG.
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 measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:

Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance

2.4. Stocks and Work in Progress
Stocks 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.
2.5. Taxation
Corporation 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 10)
9 10
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 3,800 | 98,266 | 102,066
As at 30 November 2025 | 3,800 | 98,266 | 102,066
Depreciation
As at 1 December 2024 | 3,078 | 36,090 | 39,168
Provided during the period | 180 | 15,544 | 15,724
As at 30 November 2025 | 3,258 | 51,634 | 54,892

...CONTINUED
Page 3
Page 4
A & R Smart Car Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025

Net Book Value
As at 30 November 2025 | 542 | 46,632 | 47,174
As at 1 December 2024 | 722 | 62,176 | 62,898

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 6,113 |  | 5,836

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 39,642 |  | 35,832
Prepayments and accrued income | 3,564 |  | 3,365
Other debtors | - |  | 718
| 43,206 |  | 39,915

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 584 |  | -
Corporation tax | 13,597 |  | 19,864
Other taxes and social security | 35,518 |  | 35,062
Other creditors | 2,672 |  | -
| 52,371 |  | 54,926

8. Related Party Transactions
As at the year end the company owed the directors £2,672 (2024: the directors owed the company £718).
9. Ultimate Controlling Party
The company is controlled by the directors.
Page 4