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# KM AUTO REPAIRS LIMITED

## Company Registration Number:
12813471 (England and Wales)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 1 September 2024

## End date: 31 August 2025

# KM AUTO REPAIRS LIMITED

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# KM AUTO REPAIRS LIMITED

## Balance sheet

As at 31 August 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Called up share capital not paid: |  | 0 | 0
Fixed assets
Tangible assets: | 3 | 0 | 640
Total fixed assets: |  | 0 | 640
Current assets
Stocks: | 4 | 2,539 | 3,378
Cash at bank and in hand: |  | 1,407 | 5,080
Total current assets: |  | 3,946 | 8,458
Creditors: amounts falling due within one year: | 5 | ( 10,767 ) | ( 11,004 )
Net current assets (liabilities): |  | (6,821) | (2,546)
Total assets less current liabilities: |  | (6,821) | ( 1,906)
Total net assets (liabilities): |  | (6,821) | (1,906)
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | (6,822 ) | (1,907 )
Total Shareholders' funds: |  | ( 6,821 ) | (1,906)

The notes form part of these financial statements

# KM AUTO REPAIRS LIMITED

## Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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 directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 12 May 2026
and signed on behalf of the board by:

Name: M. Moradi
Status: Director

The notes form part of these financial statements

# KM AUTO REPAIRS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  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.

  Tangible fixed assets depreciation policy

  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 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: 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. Vehicle 20% Straight Line Method

  Other accounting policies

  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.

# KM AUTO REPAIRS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 2 | 3

# KM AUTO REPAIRS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 September 2024 |  |  |  |  | 3,200 | 3,200
Additions |  |  |  |  |  |
Disposals |  |  |  |  | ( 3,200 ) | ( 3,200 )
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 August 2025 |  |  |  |  | 0 | 0
Depreciation |  |  |  |  |  |
At 1 September 2024 |  |  |  |  | 2,560 | 2,560
Charge for year |  |  |  |  | 640 | 640
On disposals |  |  |  |  | ( 3,200 ) | ( 3,200 )
Other adjustments |  |  |  |  |  |
At 31 August 2025 |  |  |  |  | 0 | 0
Net book value |  |  |  |  |  |
At 31 August 2025 |  |  |  |  | 0 | 0
At 31 August 2024 |  |  |  |  | 640 | 640

# KM AUTO REPAIRS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks | 2,539 | 3,378
Total | 2,539 | 3,378

# KM AUTO REPAIRS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors | 4,276 | 0
Taxation and social security | 5,235 | 6,457
Accruals and deferred income | 1,019 | 919
Other creditors | 237 | 3,628
Total | 10,767 | 11,004