Company registration number: 11517057
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
Enhance Car Audio & Security Ltd
Pages for filing with the Registrar
Company registration number: 11517057
Enhance Car Audio & Security Ltd
Balance sheet
as at 30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 243,407 163,389
243,407 163,389
Current assets
Stocks 16,000 25,000
Debtors 5 82,107 84,490
Cash at bank and in hand 77,313 201,210
175,420 310,700
Creditors: amounts falling due within one
year 		6 (40,435) (137,472)
Net current assets 134,985 173,228
Total assets less current liabilities 378,392 336,617
Creditors: Amounts falling due after more
than one year 		7 (92,486) (57,745)
NET ASSETS 285,906 278,872
Capital and reserves
Called up share capital 100 100
Profit and loss account 285,806 278,772
TOTAL EQUITY 285,906 278,872
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 11517057
Enhance Car Audio & Security Ltd
Balance sheet - continued
as at 30 September 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Lywood, Director
13 May 2026
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Enhance Car Audio & Security Ltd
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
Enhance Car Audio & Security Ltd is a private company registered in England and Wales. Its registered number is 11517057. The company is limited by shares. Its registered office is 3 Conqueror Court, Sittingbourne, Kent, ME10 5BH. Its principal place of business is Enhance Car Audio & Security Ltd, Unit E, Sittingbourne, Kent, ME10 1SX.
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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings:
Short leasehold property - 0% straight line
Plant and machinery etc.:
Plant and machinery - 20% reducing balance
Fixtures & fittings - 20% reducing balance
Computer equipment - 20% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Enhance Car Audio & Security Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension 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
During the year the average number of employees was 5 (2024 - 5).
4 Tangible fixed assets
Land and
buildings 		Plant and
machinery
etc. 		Totals
£ £ £
Cost
At 1 October 2024 40,361 192,647 233,008
Additions - 156,006 156,006
Disposals - (48,490) (48,490)
At 30 September 2025 40,361 300,163 340,524
Depreciation
At 1 October 2024 - 69,619 69,619
Charge for year - 50,763 50,763
Eliminated on disposal - (23,265) (23,265)
At 30 September 2025 - 97,117 97,117
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Enhance Car Audio & Security Ltd
Notes to the financial statements - continued
for the year ended 30 September 2025
4 Tangible fixed assets - continued
Net book value
At 30 September 2025 40,361 203,046 243,407
At 30 September 2024 40,361 123,028 163,389
5 Debtors
2025 2024
£ £
Trade debtors 11,859 60,705
Taxation - 11,523
Other debtors 64,586 6,600
Prepayments and accrued income 5,662 5,662
82,107 84,490
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 8,675 12,000
Hire purchase and finance leases 6,530 -
Trade creditors 1,694 5,927
Amounts owed to directors 198 45,398
Other creditors 1,906 1,397
Taxation 5,740 44,207
VAT payable 14,371 28,543
Social security and other tax 1,321 -
40,435 137,472
7 Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans - 7,701
Hire purchase and finance leases 92,486 50,044
92,486 57,745
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