Four Point Auto Care Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 08224043

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,087		10,694

			9,087		10,694
CURRENT ASSETS
Stocks	5	176,290		149,842
Debtors	6	10,047		9,442
Cash at bank and in hand		9,035		12,806

		195,372		172,090
Creditors: Amounts Falling Due Within One Year	7	(156,146 )		(158,233 )

NET CURRENT ASSETS (LIABILITIES)			39,226		13,857

TOTAL ASSETS LESS CURRENT LIABILITIES			48,313		24,551

Creditors: Amounts Falling Due After More Than One Year	8		(103,893 )		(116,049 )

NET LIABILITIES			(55,580 )		(91,498 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Income Statement			(55,680 )		(91,598 )

SHAREHOLDERS' FUNDS			(55,580)		(91,498)

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Four Point Auto Care Limited

Statement of Financial Position (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 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 Income Statement.

On behalf of the board

Roy Castle

Director

22 April 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Four Point Auto Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08224043 . The registered office is HFL House, Saxon Way, Melbourn, Cambridgeshire, SG8 6DN.

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. Going Concern Disclosure

The director continues to support the company as it recovers from trading issues.

2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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	15% on cost
Motor Vehicles	25% on reducing balance
Computer and Office Equipment	3 years on cost

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Four Point Auto Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.6. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer and Office Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	84,021	28,000	1,900	113,921
Additions	4,370	-	1,115	5,485
Disposals	-	(13,750 )	(404 )	(14,154 )

As at 31 October 2025	88,391	14,250	2,611	105,252

Depreciation
As at 1 November 2024	80,213	21,114	1,900	103,227
Provided during the period	1,737	634	371	2,742
Disposals	-	(9,400 )	(404 )	(9,804 )

As at 31 October 2025	81,950	12,348	1,867	96,165

Net Book Value
As at 31 October 2025	6,441	1,902	744	9,087

As at 1 November 2024	3,808	6,886	-	10,694

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Four Point Auto Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	-	4,350

5. Stocks

	2025	2024
	£	£
Stock on hand	176,290	149,842

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,476	6,255
Other debtors	6,571	3,187

	10,047	9,442

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,602
Trade creditors	30,333	28,917
Bank loans and overdrafts	58,841	93,486
Other creditors	59,694	25,886
Taxation and social security	7,278	8,342

	156,146	158,233

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	103,893	116,049

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	1,602

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Four Point Auto Care Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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