Shropshire Car Sales Ltd 30/09/2025 iXBRL

Company registration number: 14348350

SHROPSHIRE CAR SALES LTD

30 September 2025

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

SHROPSHIRE CAR SALES LTD

Contents

Directors and other information

Director's responsibilities statement

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

SHROPSHIRE CAR SALES LTD

DIRECTORS AND OTHER INFORMATION


	Director	Mr S M Lees


	Company number	14348350


	Registered office	Coach House Lodge
		70 Shropshire Street
		Market Drayton
		Shropshire
		TF9 3DG


	Business address	Coach House Lodge
		70 Shropshire Street
		Market Drayton
		Shropshire
		TF9 3DG


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

Shropshire Car Sales Ltd

Director's responsibilities statement

Year ended 30 September 2025

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SHROPSHIRE CAR SALES LTD

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SHROPSHIRE CAR SALES LTD

YEAR ENDED 30TH SEPTEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shropshire Car Sales Ltd for the year ended 30 September 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Shropshire Car Sales Ltd, as a body, in accordance with the terms of our engagement letter dated 30 September 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Shropshire Car Sales Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shropshire Car Sales Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Shropshire Car Sales Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Shropshire Car Sales Ltd. You consider that Shropshire Car Sales Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shropshire Car Sales Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

15 March 2026

SHROPSHIRE CAR SALES LTD

STATEMENT OF FINANCIAL POSITION

30TH SEPTEMBER 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets		-		335
		_______		_______
			-		335

Current assets
Stocks		-		4,635
Cash at bank and in hand		-		584
		_______		_______
		-		5,219
Creditors: amounts falling due
within one year		( 9,083)		( 10,758)
		_______		_______
Net current liabilities			( 9,083)		( 5,539)
			_______		_______
Total assets less current liabilities			( 9,083)		( 5,204)

			_______		_______
Net liabilities			( 9,083)		( 5,204)
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			( 9,084)		( 5,205)
			_______		_______
Shareholder deficit			( 9,083)		( 5,204)
			_______		_______

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 11 March 2026 , and are signed on behalf of the board by:

Mr S M Lees

Director

Company registration number: 14348350

SHROPSHIRE CAR SALES LTD

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 30TH SEPTEMBER 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 October 2023	1	( 6,838)	( 6,837)

(Loss)/profit for the year		1,633	1,633
	_______	_______	_______
Total comprehensive income for the year	-	1,633	1,633

	_______	_______	_______
At 30 September 2024 and 1 October 2024	1	( 5,205)	( 5,204)

(Loss)/profit for the year		( 3,879)	( 3,879)
	_______	_______	_______
Total comprehensive income for the year	-	( 3,879)	( 3,879)

	_______	_______	_______
At 30 September 2025	1	( 9,084)	( 9,083)
	_______	_______	_______

SHROPSHIRE CAR SALES LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30TH SEPTEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Coach House Lodge, 70 Shropshire Street, Market Drayton, Shropshire, TF9 3DG.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company is insolvent and dependant upon the continued support of the director.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts.

Exceptional items

Exceptional items are disclosed separately in the financial statements in order to provide further understanding of the financial performance of the entity. They are material items of income or expense that have been shown separately because of their nature or amount.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.