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REGISTERED NUMBER: 04660520 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

POULTON VAN AND CAR SALES LIMITED

POULTON VAN AND CAR SALES LIMITED (REGISTERED NUMBER: 04660520) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| POULTON VAN AND CAR SALES LIMITED |

COMPANY INFORMATION

for the year ended 28 February 2026

| DIRECTORS: | Mr M P Ansell

| Mr R W Ansell

| SECRETARY: | Miss P J Ansell

| REGISTERED OFFICE: | 17 St Peters Place

| Fleetwood

| Lancashire

| FY7 6EB

| REGISTERED NUMBER: | 04660520 (England and Wales)

| ACCOUNTANTS: | Xeinadin

| 17 St Peters Place

| Fleetwood

| Lancashire

| FY7 6EB

POULTON VAN AND CAR SALES LIMITED (REGISTERED NUMBER: 04660520) |

BALANCE SHEET

28 February 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 238,710 |  | 241,439 |  |

CURRENT ASSETS

Stocks | 1,054,651 |  | 1,267,997 |  |

Debtors | 5 | 581,347 |  | 461,167 |  |

Cash at bank and in hand | 917 |  | 94,131 |  |

1,636,915 |  | 1,823,295 |  |

CREDITORS

Amounts falling due within one year | 6 | (133,119 | ) | (228,919 | ) |

NET CURRENT ASSETS | 1,503,796 |  | 1,594,376 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,742,506 |  | 1,835,815 |  |

PROVISIONS FOR LIABILITIES | (1,731 | ) | (2,302 | ) |

NET ASSETS | 1,740,775 |  | 1,833,513 |  |

CAPITAL AND RESERVES

Called up share capital | 500 |  | 500 |  |

Retained earnings | 1,740,275 |  | 1,833,013 |  |

SHAREHOLDERS' FUNDS | 1,740,775 |  | 1,833,513 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

POULTON VAN AND CAR SALES LIMITED (REGISTERED NUMBER: 04660520) |

BALANCE SHEET - continued

28 February 2026

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 Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

Mr M P Ansell - Director

POULTON VAN AND CAR SALES LIMITED (REGISTERED NUMBER: 04660520) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 28 February 2026

1. | STATUTORY INFORMATION

| Poulton Van and Car Sales Limited 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

| Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

| Tangible fixed assets

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

| Improvements to property | - | 20% on reducing balance

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

POULTON VAN AND CAR SALES LIMITED (REGISTERED NUMBER: 04660520) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| Going concern

| The directors are satisfied at the time of approving the financial statements that the company has adequate resources to continue to operate for the foreseeable future and as such, continues to adopt the going concern basis in preparing the financial statements

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2025 - 15 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 March 2025

| and 28 February 2026 | 230,000 |  | 36,428 |  | 51,506 |  |

| DEPRECIATION

| At 1 March 2025 | - |  | 33,365 |  | 47,759 |  |

| Charge for year | - |  | 613 |  | 748 |  |

| At 28 February 2026 | - |  | 33,978 |  | 48,507 |  |

| NET BOOK VALUE

| At 28 February 2026 | 230,000 |  | 2,450 |  | 2,999 |  |

| At 28 February 2025 | 230,000 |  | 3,063 |  | 3,747 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 March 2025

| and 28 February 2026 | 31,260 |  | 7,500 |  | 13,442 |  | 370,136 |  |

| DEPRECIATION

| At 1 March 2025 | 27,786 |  | 7,499 |  | 12,288 |  | 128,697 |  |

| Charge for year | 694 |  | - |  | 674 |  | 2,729 |  |

| At 28 February 2026 | 28,480 |  | 7,499 |  | 12,962 |  | 131,426 |  |

| NET BOOK VALUE

| At 28 February 2026 | 2,780 |  | 1 |  | 480 |  | 238,710 |  |

| At 28 February 2025 | 3,474 |  | 1 |  | 1,154 |  | 241,439 |  |

POULTON VAN AND CAR SALES LIMITED (REGISTERED NUMBER: 04660520) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 28 February 2026

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 281,345 |  | 176,091 |  |

| Directors' current accounts | 206,383 |  | 212,412 |  |

| Tax | 92,328 |  | 71,689 |  |

| Prepayments | 1,291 |  | 975 |  |

581,347 |  | 461,167 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 56,923 |  | - |  |

| Trade creditors | 12,298 |  | 51,054 |  |

| Tax | - |  | 104,904 |  |

| Social security and other taxes | 7,735 |  | 9,440 |  |

| VAT | 45,619 |  | 50,751 |  |

| Other creditors | 1,158 |  | 2,438 |  |

| Accruals and deferred income | 9,386 |  | 10,332 |  |

133,119 |  | 228,919 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank overdraft | 56,923 |  | - |  |

| The bank overdraft was secured on the assets of the company.

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

2026 | 2025 |

£ | £ |

| Mr M P Ansell and Mr R W Ansell

| Balance outstanding at start of year | 212,412 |  | - |  |

| Amounts advanced | 26,971 |  | 241,412 |  |

| Amounts repaid | (33,000 | ) | (29,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 206,383 |  | 212,412 |  |

| The loans to the directors were unsecured and repayable on demand. Interest is payable at the HMRC rate applicable to beneficial loan arrangements.

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £33,000 (2025 - £29,000) were paid to the directors .