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Registration number: 04784144

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 12

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Company Information

Directors | Mr Parwinder Singh Dhutty Mrs Sarabjit Dhutty

Company secretary | Mrs Sarabjit Dhutty

Registered office | 40 Church Road Perry Barr Birmingham England B42 2LB

Solicitors | Star Legal Solicitors 41 Anchor Road Aldridge Walsall West Midlands WS9 8PT

Accountants | Jeeves & Co Limited Certified Public AccountantsQuadrant Court 51-52 Calthorpe Road Edgbaston Birmingham B15 1TH

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

(Registration number: 04784144)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 74,259 | 96,920
Current assets |  |  |
Stocks | 6 | 28,484 | 28,331
Debtors | 7 | 351,526 | 391,445
Cash at bank and in hand |  | 191,723 | 120,622
|  | 571,733 | 540,398
Creditors: Amounts falling due within one year | 8 | (360,368) | (322,244)
Net current assets |  | 211,365 | 218,154
Total assets less current liabilities |  | 285,624 | 315,074
Creditors: Amounts falling due after more than one year | 8 | (57,348) | (91,588)
Provisions for liabilities |  | - | (3,355)
Net assets |  | 228,276 | 220,131
Capital and reserves |  |  |
Called up share capital | 9 | 2 | 2
Retained earnings |  | 228,274 | 220,129
Shareholders' funds |  | 228,276 | 220,131

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 May 2026 and signed on its behalf by:

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

(Registration number: 04784144)
Balance Sheet as at 30 September 2025

......................................... Mr Parwinder Singh Dhutty Director
......................................... Mrs Sarabjit Dhutty Company secretary and director

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
40 Church Road
Perry Barr
Birmingham
B42 2LB
England

These financial statements were authorised for issue by the Board on 26 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis. The company requires the continued support of the creditors; bankers and directors to continue trading. The directors are responsible for the preparation of these accounts on a going concern basis unless it is inappropriate to assume that the company will continue in business. The directors are of the opinion that the company is a going concern.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance
Fixtures and fittings | 25% reducing balance
Office equipment | 25% reducing balance
Motor vehicles | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 19 (2024 - 21).

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 October 2024 | 139,539 | 139,539
At 30 September 2025 | 139,539 | 139,539
Amortisation
At 1 October 2024 | 139,539 | 139,539
At 30 September 2025 | 139,539 | 139,539
Carrying amount
At 30 September 2025 | - | -

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 October 2024 | 23,763 | 135,341 | 199,868 | 358,972
Additions | 2,332 | - | - | 2,332
Disposals | (319) | - | - | (319)
At 30 September 2025 | 25,776 | 135,341 | 199,868 | 360,985
Depreciation
At 1 October 2024 | 15,706 | 72,119 | 174,227 | 262,052
Charge for the year | 2,538 | 15,806 | 6,410 | 24,754
Eliminated on disposal | (80) | - | - | (80)
At 30 September 2025 | 18,164 | 87,925 | 180,637 | 286,726
Carrying amount
At 30 September 2025 | 7,612 | 47,416 | 19,231 | 74,259
At 30 September 2024 | 8,057 | 63,222 | 25,641 | 96,920

Included within the net book value of £47,416 is £39,871 (2024: £61,069) relating to motor vehicles held under hire purchase agreements.

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 28,484 | 28,331

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 287,635 | 221,973
Prepayments | 32,112 | 33,190
Other debtors | 31,779 | 136,282
| 351,526 | 391,445

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 114,513 | 36,902
Trade creditors |  | 153,864 | 199,727
Taxation and social security |  | 75,509 | 68,381
Accruals and deferred income |  | 12,897 | 7,717
Other creditors |  | 3,585 | 9,517
|  | 360,368 | 322,244

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 57,348 | 91,588

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 3,381
Hire purchase contracts | 57,348 | 81,540
Other borrowings | - | 6,667
| 57,348 | 91,588

Current loans and borrowings

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

| 2025 £ | 2024 £
Bank overdrafts | 83,654 | 2,709
Hire purchase contracts | 24,192 | 24,192
Other borrowings | 6,667 | 10,001
| 114,513 | 36,902

Bank borrowings

The carrying amount of Bank loan at year end is £Nil (2024 - £3,381). Debenture from Lloyds TSB Bank Plc, floating charge on all monies due or becoming due to the company and by personal guarantees of the directors Mr P Dhutty & Mrs S Dhutty.

11 | Dividends

12 | Related party transactions

Mediroute Limited
trading as Clarke & Evans Accident Repair Specialists

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 86,200 | 78,051
Contributions paid to money purchase schemes | 12,000 | 12,000
| 98,200 | 90,051

Directors’ Remuneration includes Benefits in kind of 2025 : £4,200 (2024 : £3,651)

Summary of transactions with other related parties

Mr P Dhutty is also a Director of Clarke & Evans Service Centre Limited also situated at 40 Church Road Birmingham B42 2LB. The above company occupied parts of the same premises free of utility charges during the year.