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REGISTERED NUMBER: 04520125 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| MOTOR CAR CENTRE LIMITED |

| MOTOR CAR CENTRE LIMITED (REGISTERED NUMBER: 04520125) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| MOTOR CAR CENTRE LIMITED |

COMPANY INFORMATION

for the year ended 30 September 2025

| DIRECTOR: | J S Shokar

| REGISTERED OFFICE: | Commonwealth House

| Jenton Road

| Leamington Spa

| Warwickshire

| CV31 1XS

| REGISTERED NUMBER: | 04520125 (England and Wales)

| BANKERS: | Barclays Bank Plc

| 48-50 The Parade

| Leamington Spa

| Warwickshire

| CV32 4DD

| MOTOR CAR CENTRE LIMITED (REGISTERED NUMBER: 04520125) |

BALANCE SHEET

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,810,767 |  | 1,812,810 |  |

1,810,767 |  | 1,812,810 |  |

CURRENT ASSETS

Stocks | 619,969 |  | 639,808 |  |

Debtors | 6 | 2,041 |  | 21,277 |  |

Prepayments and accrued income | - |  | 2,348 |  |

Cash at bank | 2,361,852 |  | 2,100,441 |  |

2,983,862 |  | 2,763,874 |  |

CREDITORS

Amounts falling due within one year | 7 | 567,874 |  | 456,320 |  |

NET CURRENT ASSETS | 2,415,988 |  | 2,307,554 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,226,755 |  | 4,120,364 |  |

PROVISIONS FOR LIABILITIES | 312,360 |  | 312,198 |  |

NET ASSETS | 3,914,395 |  | 3,808,166 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Revaluation reserve | 9 | 930,785 |  | 930,785 |  |

Retained earnings | 9 | 2,983,608 |  | 2,877,379 |  |

3,914,395 |  | 3,808,166 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| MOTOR CAR CENTRE LIMITED (REGISTERED NUMBER: 04520125) |

BALANCE SHEET - continued

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 January 2026 and were signed by:

J S Shokar - Director

| MOTOR CAR CENTRE LIMITED (REGISTERED NUMBER: 04520125) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| Motor Car Centre 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

| Turnover

| Turnover comprises the value of sales (net of value added tax) of goods and services provided in the normal course of business. Revenue is recognised in respect of service contracts when the company obtains the right to consideration.

| Tangible fixed assets

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

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

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

| Computer equipment | - | 20% on 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.

| Financial instruments

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement.

| 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.

| MOTOR CAR CENTRE LIMITED (REGISTERED NUMBER: 04520125) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 9 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 6,699 |  |

| AMORTISATION

| At 1 October 2024

| and 30 September 2025 | 6,699 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

| MOTOR CAR CENTRE LIMITED (REGISTERED NUMBER: 04520125) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant & |  | Fixtures |  | Computer |

| buildings |  | machinery |  | & fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 1,800,000 |  | 1,039 |  | 39,907 |  | 35,246 |  | 1,876,192 |  |

| Additions | - |  | - |  | - |  | 583 |  | 583 |  |

| At 30 September 2025 | 1,800,000 |  | 1,039 |  | 39,907 |  | 35,829 |  | 1,876,775 |  |

| DEPRECIATION

| At 1 October 2024 | - |  | 953 |  | 32,437 |  | 29,992 |  | 63,382 |  |

| Charge for year | - |  | 17 |  | 1,602 |  | 1,007 |  | 2,626 |  |

| At 30 September 2025 | - |  | 970 |  | 34,039 |  | 30,999 |  | 66,008 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,800,000 |  | 69 |  | 5,868 |  | 4,830 |  | 1,810,767 |  |

| At 30 September 2024 | 1,800,000 |  | 86 |  | 7,470 |  | 5,254 |  | 1,812,810 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Freehold |  | Plant & |  | Fixtures |  | Computer |

| buildings |  | machinery |  | & fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| Valuation in 2017 | 416,047 |  | - |  | - |  | - |  | 416,047 |  |

| Valuation in 2018 | 25,000 |  | - |  | - |  | - |  | 25,000 |  |

| Valuation in 2021 | 475,000 |  | - |  | - |  | - |  | 475,000 |  |

| Valuation in 2023 | 325,000 |  | - |  | - |  | - |  | 325,000 |  |

| Cost | 558,953 |  | 1,039 |  | 39,907 |  | 35,829 |  | 635,728 |  |

1,800,000 |  | 1,039 |  | 39,907 |  | 35,829 |  | 1,876,775 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 19,498 |  |

| Other debtors | 2,041 |  | 1,779 |  |

2,041 |  | 21,277 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 32,431 |  | 299,636 |  |

| Taxation and social security | 65,174 |  | 71,775 |  |

| Other creditors | 470,269 |  | 84,909 |  |

567,874 |  | 456,320 |  |

8. | SECURED DEBTS

| There is a fixed and floating charge which covers all the property or undertaking of the company.

| MOTOR CAR CENTRE LIMITED (REGISTERED NUMBER: 04520125) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

9. | RESERVES

| Revaluation reserve

| This reserve represents the cumulative adjustments to the carrying value of the freehold buildings.

10. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme for the director and employees. At the balance sheet date, unpaid contributions of £518 (2024 - £357) were due to the fund.

11. | CONTROLLING INTERESTS

| The directors are considered to be the ultimate controlling parties by virtue of their ability to act in concert in respect of the financial and operating policies of the company.