REGISTERED NUMBER: 09592705 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Herts and Essex Motor Company Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

Mrs Sheri Tracey Wild

REGISTERED OFFICE:

Unit F

Bingley Road

Hoddesdon

Herts

EN11 0NX

REGISTERED NUMBER:

09592705 (England and Wales)

ACCOUNTANTS:

Accountancy Solutions

143 Eastfield Road

Peterborough

Cambridgeshire

PE1 4AU

FIXED ASSETS

Property, plant and equipment

4

13,956

13,872

CURRENT ASSETS

Inventories

5

1,864,836

1,707,904

Debtors

6

134,757

83,777

Cash at bank and in hand

33,831

109,842

2,033,424

1,901,523

CREDITORS

Amounts falling due within one year

7

1,622,648

1,529,965

NET CURRENT ASSETS

410,776

371,558

TOTAL ASSETS LESS CURRENT LIABILITIES

424,732

385,430

CREDITORS

Amounts falling due after more than one year

8

9,546

19,232

NET ASSETS

415,186

366,198

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

10

415,086

366,098

SHAREHOLDERS' FUNDS

415,186

366,198

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

Mrs Sheri Tracey Wild - Director

1.	STATUTORY INFORMATION

Herts and Essex Motor Company Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

40% on reducing balance and 5 Years Straight Line

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

5,332

17,315

8,504

31,151

Additions

2,144

-

2,002

4,146

At 31 August 2025

7,476

17,315

10,506

35,297

DEPRECIATION

At 1 September 2024

2,953

9,509

4,817

17,279

Charge for year

833

1,561

1,668

4,062

At 31 August 2025

3,786

11,070

6,485

21,341

NET BOOK VALUE

At 31 August 2025

3,690

6,245

4,021

13,956

At 31 August 2024

2,379

7,806

3,687

13,872

5.	INVENTORIES

31.8.25

31.8.24

£

£

Stocks

1,864,836

1,707,904

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade Debtors

50,778

35,537

Deposit

14,400

14,400

Other Debtors

68,444

29,282

Prepayments

1,135

4,558

134,757

83,777

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade Creditors

43,523

21,182

Wages Payable

2,196

-

Corporation Tax

1,342

-

Social security and other taxes

520

-

Value Added Tax

19,580

57,435

Credit Card- 31009

-

7,085

Other Creditors

10,403

5,100

Other Creditors - Loan

25,000

-

Director's Current Account

1,520,084

1,439,163

1,622,648

1,529,965

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bounce Back Loan

9,546

19,232

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary Shares

1

100

100

10.

RESERVES

Retained

earnings

£

At 1 September 2024

366,098

Profit for the year

88,988

Dividends

(40,000

)

At 31 August 2025

415,086

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Accountancy Solutions

143 Eastfield Road

Peterborough

Cambridgeshire

PE1 4AU

Date: .............................................