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Registered number: 10086794
Overlander Tyres Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
JMC Accountants & Tax Advisers Ltd
76 High Street
Brierley Hill
West Midlands
DY5 3AW
Overlander Tyres Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Overlander Tyres Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 10086794

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 39,808 |  | 32,755
|  |  | 39,808 |  | 32,755
CURRENT ASSETS
Stocks | 5 | 2,496,895 |  | 2,589,632 |
Debtors | 6 | 1,674,925 |  | 1,495,353 |
Cash at bank and in hand |  | 101,690 |  | 12 |
|  | 4,273,510 |  | 4,084,997 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,294,094 ) |  | (2,986,364 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 979,416 |  | 1,098,633
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,019,224 |  | 1,131,388
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,838 ) |  | (5,452 )
NET ASSETS |  |  | 1,012,386 |  | 1,125,936
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,012,286 |  | 1,125,836
SHAREHOLDERS' FUNDS |  |  | 1,012,386 |  | 1,125,936

Page 1
Page 2
Overlander Tyres 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

Mr M Bolton Director
13th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Overlander Tyres Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Overlander Tyres Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10086794 . The registered office is 76 High Street, Brierley Hill, West Midlands, DY5 3AW.
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, excluding discounts, rebates valued added tax and other
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:

Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 15% reduncing balance

2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit and loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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 is recognised in respect of all timing differences that have orginated 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.
...CONTINUED
Page 3
Page 4
Overlander Tyres Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2024: 9)
9 9
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 21,710 | 24,490 | 23,675 | 69,875
Additions | - | 17,250 | 2,130 | 19,380
Disposals | - | (12,495 ) | - | (12,495 )
As at 31 December 2025 | 21,710 | 29,245 | 25,805 | 76,760
Depreciation
As at 1 January 2025 | 8,190 | 18,903 | 10,027 | 37,120
Provided during the period | 2,028 | 4,969 | 2,365 | 9,362
Disposals | - | (9,530 ) | - | (9,530 )
As at 31 December 2025 | 10,218 | 14,342 | 12,392 | 36,952
Net Book Value
As at 31 December 2025 | 11,492 | 14,903 | 13,413 | 39,808
As at 1 January 2025 | 13,520 | 5,587 | 13,648 | 32,755

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 2,496,895 |  | 2,589,632

Page 4
Page 5
Overlander Tyres Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 1,554,823 |  | 1,403,210
Amounts owed by group undertakings | 115,280 |  | 85,170
Other debtors | 4,822 |  | 6,973
| 1,674,925 |  | 1,495,353

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 830,303 |  | 679,793
Bank loans and overdrafts | 2,411,597 |  | 2,190,057
Other creditors | 26,121 |  | 5,123
Taxation and social security | 26,073 |  | 111,391
| 3,294,094 |  | 2,986,364

8. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,411,597 |  | 2,190,057

9. Share Capital

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

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 126,000 |  | 126,000
Later than one year and not later than five years | 504,000 |  | 504,000
Later than five years | 220,500 |  | 346,500
| 850,500 |  | 976,500

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