DT Performance Cars Ltd 31/03/2026 iXBRL

Company registration number: 08541386

DT Performance Cars Ltd

Unaudited filleted financial statements

31 March 2026

DT Performance Cars Ltd

Contents

Directors and other information

Accountant's report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

DT Performance Cars Ltd

Directors and other information


Directors	Mr D J Tranter
	Mr D S Tranter	(Resigned 31 March 2026)
	Mr T R Turner


Company number	08541386


Registered office	1A Manor Road Industrial Estate
	Manor Road
	Mancetter
	Atherstone
	CV9 1TE


Business address	1A Manor Road Industrial Estate
	Manor Road
	Mancetter
	Atherstone
	CV9 1TE


Accountant	J Robins Accountants
	First Floor
	59-63 Wood Street
	Earl Shilton
	Leicestershire
	LE9 7NE




	Bankers	Barclays Bank plc
		Leicester
		LE87 2BB

DT Performance Cars Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of DT Performance Cars Ltd

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

J Robins Accountants

Chartered Certified Accountants

First Floor

59-63 Wood Street

Earl Shilton

Leicestershire

LE9 7NE

29 April 2026

DT Performance Cars Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	670,984		344,698
		_______		_______
			670,984		344,698

Current assets
Stocks		775,107		909,537
Debtors	6	3,628		67,157
Cash at bank and in hand		221,538		36,254
		_______		_______
		1,000,273		1,012,948
Creditors: amounts falling due
within one year	7	( 158,416)		( 417,352)
		_______		_______
Net current assets			841,857		595,596
			_______		_______
Total assets less current liabilities			1,512,841		940,294

Creditors: amounts falling due
after more than one year	8		( 386,189)		( 114,025)

Provisions for liabilities			( 89,829)		( 8,257)

			_______		_______
Net assets			1,036,823		818,012
			_______		_______

Capital and reserves
Called up share capital			140		140
Revaluation reserve			216,248		-
Profit and loss account			820,435		817,872
			_______		_______
Shareholders funds			1,036,823		818,012
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 April 2026 , and are signed on behalf of the board by:

Mr D J Tranter

Director

Company registration number: 08541386

DT Performance Cars Ltd

Statement of changes in equity

Year ended 31 March 2026

	Called up share capital	Revaluation reserve	Profit and loss account	Total
	£	£	£	£


At 1 April 2024	130	-	813,977	814,107

Profit for the year			133,895	133,895
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	133,895	133,895

Issue of shares	10			10
Dividends paid and payable			( 130,000)	( 130,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	10	-	( 130,000)	( 129,990)

	_______	_______	_______	_______
At 31 March 2025 and 1 April 2025	140	-	817,872	818,012

Profit for the year			177,563	177,563
Other comprehensive income for the year:
Revaluation of tangible assets		288,331		288,331
Tax relating to components of other comprehensive income		( 72,083)	-	( 72,083)
	_______	_______	_______	_______
Total comprehensive income for the year	-	216,248	177,563	393,811

Dividends paid and payable			( 175,000)	( 175,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 175,000)	( 175,000)

	_______	_______	_______	_______
At 31 March 2026	140	216,248	820,435	1,036,823
	_______	_______	_______	_______

DT Performance Cars Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is 1A Manor Road Industrial Estate, Manor Road, Mancetter, Atherstone, CV9 1TE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	No depreciation on freehold property
Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2025: 5 ).

5. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost or valuation
At 1 April 2025	365,422	49,603	26,188	22,617	463,830
Additions	-	-	-	64,217	64,217
Disposals	-	-	-	( 22,617)	( 22,617)
Revaluation	234,578	-	-	-	234,578
	_______	_______	_______	_______	_______
At 31 March 2026	600,000	49,603	26,188	64,217	740,008
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	53,753	32,825	21,318	11,236	119,132
Charge for the year	-	7,764	2,495	4,622	14,881
Disposals	-	-	-	( 11,236)	( 11,236)
Revaluations	( 53,753)	-	-	-	( 53,753)
	_______	_______	_______	_______	_______
At 31 March 2026	-	40,589	23,813	4,622	69,024
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	600,000	9,014	2,375	59,595	670,984
	_______	_______	_______	_______	_______
At 31 March 2025	311,669	16,778	4,870	11,381	344,698
	_______	_______	_______	_______	_______

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:


	Freehold property	Total
	£	£
At 31 March 2026
Aggregate cost	365,422	365,422
Aggregate depreciation	(61,061)	(61,061)
	_______	_______
Carrying amount	304,361	304,361
	_______	_______

At 31 March 2025
Aggregate cost	365,422	365,422
Aggregate depreciation	(53,753)	(53,753)
	_______	_______
Carrying amount	311,669	311,669
	_______	_______

On 11 September 2025, the freehold property, Unit 1a Manor Road Industrial Estate, Manor Road, Atherstone, Warwickshire, CV9 1TE, was revalued to a fair value of £600,000 which has been reflected in the accounts. The valuation was prepared by Sanderson Weatherall, certified chartered surveyors.

6. Debtors

	2026	2025
	£	£
Trade debtors	-	64,400
Other debtors	3,628	2,757
	_______	_______
	3,628	67,157
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	12,742	280,424
Trade creditors	9,581	2,166
Corporation tax	48,998	49,115
Social security and other taxes	28,766	32,786
Other creditors	58,329	52,861
	_______	_______
	158,416	417,352
	_______	_______

Included in bank loans and overdrafts due within one year is an amount of £nil (2025 - £258,584) due to Santander, which is secured and repayable on demand. The Santander loan was used to aid stock purchasing. Also included in bank loans and overdrafts is an amount of £12,742 (2025 - £21,840) due to Barclays Bank plc in regard to amounts falling due within one year.

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	386,189	114,025
	_______	_______

Creditors falling due after more than one year includes £386,189 (2025 - £112,358) due to Barclays Bank plc under a debenture agreement, and a further £nil (2025 - £1,667) due to Barlcays Bank plc under the 2020 Bounce Back Covid-19 loan finance facility.

Included within creditors: amounts falling due after more than one year is an amount of £ 335,020 (2025 £ 63,798 ) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

On 23 September 2025 the company entered a new loan agreement with Barclays bank plc amounting to £400,000. This loan is repayable over 20 years. Interest is charged at 2.14% above the bank base rate. The debenture is secured on the assets of the company. On 6 May 2020 the company received a £50,000 Bounce Back loan from Barclays Bank plc. Interest is charged at 2.5% above base rate and repayments are made over 6 years. No repayments are made in the first 12 months and interest is covered by the government for this period as a result of COVID-19 response measures. This loan finishes in May 2026.

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr D J Tranter	( 1,485)	( 33,395)	( 34,880)
	Mr D S Tranter	-	-	-
	Mr T R Turner	2,757	277	3,034
		_______	_______	_______
		1,272	( 33,118)	( 31,846)
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr D J Tranter	915	( 2,400)	( 1,485)
	Mr D S Tranter	( 106)	106	-
	Mr T R Turner	-	2,757	2,757
		_______	_______	_______
		809	463	1,272
		_______	_______	_______

10. Controlling party

Throughout the period the company has been under the control of Mr D J Tranter , a director and majority shareholder of the company.