A & R Smart Car Limited

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

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

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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.

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)

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

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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.

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