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# D E CARS LIMITED

## Company Registration Number:
05117166 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 1 July 2024

## End date: 31 December 2025

# D E CARS LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet |
Additional notes |
Balance sheet notes |

# D E CARS LIMITED

## Balance sheet

As at 31 December 2025

| Notes | 18 months to 31 December 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: |  | 0 | 0
Tangible assets: | 3 | 0 | 11
Total fixed assets: |  | 0 | 11
Current assets
Stocks: | 4 |  | 11,000
Debtors: | 5 | 85 |
Cash at bank and in hand: |  |  | 22,254
Total current assets: |  | 85 | 33,254
Creditors: amounts falling due within one year: | 6 | ( 18,233 ) | ( 46,366 )
Net current assets (liabilities): |  | (18,148) | (13,112)
Total assets less current liabilities: |  | (18,148) | ( 13,101)
Total net assets (liabilities): |  | (18,148) | (13,101)
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | (18,149 ) | (13,102 )
Total Shareholders' funds: |  | ( 18,148 ) | (13,101)

The notes form part of these financial statements

# D E CARS LIMITED

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 4 June 2026
and signed on behalf of the board by:

Name: D J Everest
Status: Director

The notes form part of these financial statements

# D E CARS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents amounts receivable for goods and services net of vat and trade discounts.

  Tangible fixed assets depreciation policy

  Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life . Plant and equipment - 25% reducing balance basis.

  Valuation information and policy

  Stocks Stock is valued at the lower of cost and net realisable. after making due allowance for obsolete and slow moving items.

  Other accounting policies

  Taxation Taxation represents the sum of tax currently payable and deferred tax. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more tax at a future date , at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Going Concern At the Balance Sheet date the Company's current liabilities exceeded its current assets. The Company has received assurance from the Director that he will continue to give financial support to the Company for twelve months from the date of signing these financial statements.

# D E CARS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

- ## 2. Employees

  | 18 months to 31 December 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 0 | 0

# D E CARS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 July 2024 |  | 936 |  |  |  | 936
Additions |  |  |  |  |  |
Disposals |  | ( 936 ) |  |  |  | ( 936 )
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 December 2025 |  | 0 |  |  |  | 0
Depreciation |  |  |  |  |  |
At 1 July 2024 |  | 925 |  |  |  | 925
Charge for year |  | 3 |  |  |  | 3
On disposals |  | ( 928 ) |  |  |  | ( 928 )
Other adjustments |  |  |  |  |  |
At 31 December 2025 |  | 0 |  |  |  | 0
Net book value |  |  |  |  |  |
At 31 December 2025 |  | 0 |  |  |  | 0
At 30 June 2024 |  | 11 |  |  |  | 11

# D E CARS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 4. Stocks

| 18 months to 31 December 2025 | 2024
--- | --- | ---
| £ | £
Stocks |  | 11,000
Total |  | 11,000

# D E CARS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 5. Debtors

| 18 months to 31 December 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 85 |
Total | 85

# D E CARS LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 6. Creditors: amounts falling due within one year note

| 18 months to 31 December 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security |  | 62
Accruals and deferred income | 1,501 | 1,365
Other creditors | 16,732 | 44,939
Total | 18,233 | 46,366