REGISTERED NUMBER: 13878421 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Perfect Vehicle Preparation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Moore

Mrs S Moore

F Tailor

Mrs B A M Y Shaik

REGISTERED OFFICE:

Unit 1, Willow Park

Upton Lane

Stoke Golding

Nuneaton

Warwks

CV13 6EU

REGISTERED NUMBER:

13878421 (England and Wales)

ACCOUNTANTS:

Vaughan Davies & Co (Accountants) Ltd

Unit 1-3, Willow Park

Upton Lane

Stoke Golding

Nuneaton

Warwickshire

CV13 6EU

FIXED ASSETS

Tangible assets

4

605,552

489,034

CURRENT ASSETS

Stocks

91,632

63,631

Debtors

5

810,522

1,537,098

Cash at bank

1,530,729

1,171,595

2,432,883

2,772,324

CREDITORS

Amounts falling due within one year

6

1,237,514

2,181,498

NET CURRENT ASSETS

1,195,369

590,826

TOTAL ASSETS LESS CURRENT LIABILITIES

1,800,921

1,079,860

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,800,821

1,079,760

1,800,921

1,079,860

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

F Tailor - Director

P Moore - Director

1.	STATUTORY INFORMATION

Perfect Vehicle Preparation Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

25% on cost

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2024 - 35 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

Motor

property

leasehold

machinery

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

-

29,597

549,289

16,699

595,585

Additions

262,500

-

21,027

49,635

333,162

Disposals

-

-

-

(16,699

)

(16,699

)

At 31 December 2025

262,500

29,597

570,316

49,635

912,048

DEPRECIATION

At 1 January 2025

-

-

104,226

2,325

106,551

Charge for year

-

-

182,541

20,354

202,895

Eliminated on disposal

-

-

-

(2,950

)

(2,950

)

At 31 December 2025

-

-

286,767

19,729

306,496

NET BOOK VALUE

At 31 December 2025

262,500

29,597

283,549

29,906

605,552

At 31 December 2024

-

29,597

445,063

14,374

489,034

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

684,501

1,286,041

Other debtors

126,021

251,057

810,522

1,537,098

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

800,073

1,957,446

Taxation and social security

435,791

223,052

Other creditors

1,650

1,000

1,237,514

2,181,498