Company registration number 10225286 (England and Wales)
INTACK SELF DRIVE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
INTACK SELF DRIVE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
INTACK SELF DRIVE LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
6,984,247
7,225,249
Investments
4
965,780
1,089,996
7,950,027
8,315,245
Current assets
Stocks
-
4,165
Debtors
5
974,225
1,192,521
Cash at bank and in hand
91,136
112,290
1,065,361
1,308,976
Creditors: amounts falling due within one year
6
(1,227,017)
(2,381,434)
Net current liabilities
(161,656)
(1,072,458)
Total assets less current liabilities
7,788,371
7,242,787
Provisions for liabilities
7
(409,764)
(459,942)
Net assets
7,378,607
6,782,845
Capital and reserves
Called up share capital
8
1
1
Other reserves
9
3,697,622
3,697,622
Profit and loss reserves
9
3,680,984
3,085,222
Total equity
7,378,607
6,782,845

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 April 2026 and are signed on its behalf by:
Mr K A Kay
Director
Company registration number 10225286 (England and Wales)
INTACK SELF DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Intack Self Drive Limited is a private company limited by shares incorporated in England and Wales. The registered office is Intack Self Drive, The Canal Wharf, Lower Audley Street, Blackburn, Lancashire, BB1 1DG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

Intack Self Drive Limited is a wholly owned subsidiary of The Kay Group (UK Holdings) Limited and the results of Intack Self Drive Limited are included in the consolidated financial statements of The Kay Group (UK Holdings) Limited which are available from Intack Self Drive, The Canal Wharf, Lower Audley Street, Blackburn, Lancashire, BB1 1DG.

1.2
Going concern

The directors have prepared cash flow forecasts for the period up to October 2027 covering the group of which this company is a member and considered possible sensitivities. These provide a basis on which the directors consider it appropriate to prepare the financial statements on the going concern basis. A letter confirming mutual financial support between The Kay Group (UK Holdings) Limited, The Kay Group (UK) Limited and Intack Self Drive Limited has been put in place as the forecasts have been prepared on a group basis.true

1.3
Revenue

Turnover shown in the profit and loss account represents vehicle rentals receivable during the period, exclusive of Value Added Tax. Vehicle rental income is recognised over the period of the hire.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Motor vehicles
22% - 31% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

INTACK SELF DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

INTACK SELF DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 4 -
1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.12
Retirement benefits

For defined contribution schemes the amount charged to profit or loss is the contributions payable in the period. Differences between contributions payable in the period and contributions actually paid are shown as either accruals or prepayments.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
23
20
INTACK SELF DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
10,143,302
Additions
2,919,371
Disposals
(2,202,525)
At 31 October 2025
10,860,148
Depreciation and impairment
At 1 November 2024
2,918,053
Depreciation charged in the year
2,410,453
Eliminated in respect of disposals
(1,452,605)
At 31 October 2025
3,875,901
Carrying amount
At 31 October 2025
6,984,247
At 31 October 2024
7,225,249
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings
965,780
1,089,996
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 November 2024
1,089,996
Adjustment to contingent consideration
(124,216)
At 31 October 2025
965,780
Carrying amount
At 31 October 2025
965,780
At 31 October 2024
1,089,996
INTACK SELF DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
603,138
375,418
Amounts owed by group undertakings
138,658
168,949
Other debtors
232,429
648,154
974,225
1,192,521
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
60,247
81,135
Amounts owed to group undertakings
650,000
1,587,576
Corporation tax
127,991
138,229
Other taxation and social security
75,838
15,121
Other creditors
312,941
559,373
1,227,017
2,381,434

The amounts owed to group undertakings includes an amount of £650,000 (2024: £1,600,000 netted off against a £12,424 debtor balance due to the same company) in relation to cash utilised from an interest bearing bank account in the name of The Kay Group (UK) Limited, a fellow subsidiary of The Kay Group (UK Holdings) Limited.

7
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
409,764
459,942
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
9
Reserves
Other reserves

Other reserves relate to a capital contribution made by a fellow group company.

Profit and loss reserves

Cumulative profits and losses net of distributions to owners.

INTACK SELF DRIVE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 7 -
10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Christopher Moss BSc F.C.A.
Statutory Auditor:
JS. Audit Limited
Date of audit report:
28 April 2026
11
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

Advances
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Directors' loan
-
13,975
15,841
(22,360)
7,456
13,975
15,841
(22,360)
7,456
12
Parent company

The Kay Group (UK Holdings) Limited is the immediate and ultimate parent company. The Kay Group (UK Holdings) Limited is the only undertaking preparing consolidated accounts including the financial statements of the company. Group accounts can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

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