Unit One Automotive Limited

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

Registered number: 11941275

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		104,168		115,361

			104,168		115,361
CURRENT ASSETS
Stocks	5	1,890,901		1,162,187
Debtors	6	223,684		81,775
Cash at bank and in hand		61,356		132,572

		2,175,941		1,376,534
Creditors: Amounts Falling Due Within One Year	7	(2,950,959 )		(2,277,290 )

NET CURRENT ASSETS (LIABILITIES)			(775,018 )		(900,756 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(670,850 )		(785,395 )

Creditors: Amounts Falling Due After More Than One Year	8		(960,595 )		(848,559 )

NET LIABILITIES			(1,631,445 )		(1,633,954 )

CAPITAL AND RESERVES
Called up share capital	9		182		182
Share premium account			393,669		393,669
Profit and Loss Account			(2,025,296 )		(2,027,805 )

SHAREHOLDERS' FUNDS			(1,631,445)		(1,633,954)

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Unit One Automotive Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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

J Bruford

Director

28 April 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Unit One Automotive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11941275 . The registered office is Vastbridge Cottage, Alfold Road, Cranleigh, Surrey, GU6 8JS.

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 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.

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	10% Straight Line
Plant & Machinery	15% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	15% Straight Line

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2024: 13)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 January 2025	112,703	37,359	21,962	33,599	205,623
Additions	-	5,439	10,745	1,132	17,316

As at 31 December 2025	112,703	42,798	32,707	34,731	222,939

Depreciation
As at 1 January 2025	53,827	11,947	13,864	10,624	90,262
Provided during the period	11,270	6,014	6,015	5,210	28,509

As at 31 December 2025	65,097	17,961	19,879	15,834	118,771

...CONTINUED

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Unit One Automotive Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	47,606	24,837	12,828	18,897	104,168

As at 1 January 2025	58,876	25,412	8,098	22,975	115,361

5. Stocks

	2025	2024
	£	£
Stock	1,890,901	1,162,187

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	96,088	38,448
Other debtors	127,596	43,327

	223,684	81,775

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	153,329	221,173
Bank loans and overdrafts	7,065	6,477
Other loans	94,101	85,184
Other creditors	2,581,100	1,900,291
Taxation and social security	115,364	64,165

	2,950,959	2,277,290

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

	2025	2024
	£	£
Bank loans	24,140	31,206
Other loans	479,913	314,013
Other creditors	456,542	503,340

	960,595	848,559

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	182	182

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