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Company Registration No. 07942509 (England and Wales)
THE JOE MACARI CAR COMPANY LIMITED Unaudited accounts for the year ended 31 December 2025
THE JOE MACARI CAR COMPANY LIMITED Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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THE JOE MACARI CAR COMPANY LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
247,263 
Investments
5
10 
- 
10 
247,263 
Current assets
Inventories
- 
3,650,453 
Debtors
6
1,462,070 
28,334,362 
Cash at bank and in hand
1,060 
3,956 
1,463,130 
31,988,771 
Creditors: amounts falling due within one year
7
(1,462,140)
(1,984,894)
Net current assets
990 
30,003,877 
Total assets less current liabilities
1,000 
30,251,140 
Provisions for liabilities
Deferred tax
- 
(12,794)
Net assets
1,000 
30,238,346 
Capital and reserves
Called up share capital
8
1,000 
1,000 
Profit and loss account
- 
30,237,346 
Shareholders' funds
1,000 
30,238,346 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by
J Macari Director Company Registration No. 07942509
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THE JOE MACARI CAR COMPANY LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
THE JOE MACARI CAR COMPANY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07942509. The registered office is 249-251 Merton Road, London, London, SW18 5EB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: At 31 December 2025 a Fair Value Adjustment of £ 871,776 was made to their carrying value.
Land & buildings
over lease term
Fixtures & fittings
25% on residual value
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2025
866,376 
435,947 
1,302,323 
Additions
759,671 
30,383 
790,054 
Disposals
- 
(84,383)
(84,383)
At 31 December 2025
1,626,047 
381,947 
2,007,994 
Depreciation
At 1 January 2025
700,575 
354,485 
1,055,060 
Charge for the year
57,758 
18,000 
75,758 
Surplus on revaluation
858,252 
18,924 
877,176 
On disposals
(9,462)
9,462 
- 
At 31 December 2025
1,607,123 
400,871 
2,007,994 
Net book value
At 31 December 2025
18,924 
(18,924)
- 
At 31 December 2024
165,801 
81,462 
247,263 
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THE JOE MACARI CAR COMPANY LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2025
- 
Additions
10 
Valuation at 31 December 2025
10 
Investment in wholly owned subsidiary company, at cost.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
407,178 
- 
Amounts due from group undertakings etc.
4,965 
- 
Other debtors
1,049,927 
28,334,362 
1,462,070 
28,334,362 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
7,200 
Amounts owed to group undertakings and other participating interests
10 
- 
Taxes and social security
- 
1,421,527 
Proposed dividends
1,457,165 
- 
Other creditors
- 
491,167 
Accruals
4,965 
65,000 
1,462,140 
1,984,894 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
500 'A' Ordinary shares of £1 each
500 
500 
500 'B' Ordinary shares of £1 each
500 
500 
1,000 
1,000 
9
Loans to directors
During the year, the company made sales of £ 148,750, and paid dividends of £ 3,076,989 and declared dividends in specie of £ 855,675, to its director Mr J Macari.
10
Transactions with related parties
Sales of £ (1,467,535) and Purchases of £ 1,040,755 during the year were made with companies owned and controlled by the director, Mr J Macari. At 31 December 2025, balances of £ 4,965 (2024: £ 26,277,068) due from and £ 10 (2024: £ 491,167) due to, existed with these related companies.
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THE JOE MACARI CAR COMPANY LIMITED Notes to the Accounts for the year ended 31 December 2025
11
Controlling party
In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 399 Companies Act 2006 not to prepare group accounts.
12
Average number of employees
During the year the average number of employees was 4 (2024: 1).
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