Auto Scuffs And Scratches Limited

Contents
	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05794919

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		7,640		10,187

			7,640		10,187
CURRENT ASSETS
Debtors	4	12,120		11,588
Cash at bank and in hand		76,037		74,789

		88,157		86,377
Creditors: Amounts Falling Due Within One Year	5	(26,200 )		(27,141 )

NET CURRENT ASSETS (LIABILITIES)			61,957		59,236

TOTAL ASSETS LESS CURRENT LIABILITIES			69,597		69,423

Creditors: Amounts Falling Due After More Than One Year	6		(3,373 )		(11,006 )

NET ASSETS			66,224		58,417

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			66,124		58,317

SHAREHOLDERS' FUNDS			66,224		58,417

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Auto Scuffs And Scratches Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Dickon Simmons

Director

5 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

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

1.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on Reducing Balance
Fixtures & Fittings	25% on Reducing Balance

1.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

1.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

1.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows:

	2026	2025
Office and administration	1	1

	1	1

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Auto Scuffs And Scratches Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

3. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 May 2025	30,990	2,580	33,570

As at 30 April 2026	30,990	2,580	33,570

Depreciation
As at 1 May 2025	20,869	2,514	23,383
Provided during the period	2,530	17	2,547

As at 30 April 2026	23,399	2,531	25,930

Net Book Value
As at 30 April 2026	7,591	49	7,640

As at 1 May 2025	10,121	66	10,187

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	11,063	9,267
Prepayments and accrued income	1,057	2,321

	12,120	11,588

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	3,495	4,194
Corporation tax	15,987	15,653
Other taxes and social security	81	-
VAT	3,946	3,612
Other creditors	1,048	1,839
Accruals and deferred income	1,050	1,050
Director's loan account	593	793

	26,200	27,141

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	3,495
Bank loans	3,373	7,511

	3,373	11,006

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Auto Scuffs And Scratches Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Ultimate Controlling Party

The company's ultimate controlling party is Mr. Dickon Simmons by virtue of his ownership of 100% of the issued share capital in the company.

9. General Information

Auto Scuffs And Scratches Limited Registered number 05794919 is a limited by shares company incorporated in England & Wales. The Registered Office is 6a Molesey Road, Hersham, Surrey, KT12 4RQ.

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