A-TO-Z EXPRESS TYRES LTD

A-TO-Z EXPRESS TYRES LTD
Contents Page
For the year ended 31 March 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

A-TO-Z EXPRESS TYRES LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	8,695	10,594
		8,695	10,594
Current assets
Stocks		5,000	5,000
Debtors		1,571	21,435
Cash at bank and in hand		25,547	25,600
		32,118	52,035
Creditors: amount falling due within one year		(9,353)	(11,254)
Net current assets		22,765	40,781

Total assets less current liabilities		31,460	51,375
Creditors: amount falling due after more than one year		(4,545)	(13,412)
Net assets		26,915	37,963

Capital and reserves
Called up share capital	4	1	1
Profit and loss account		26,914	37,962
Shareholders' funds		26,915	37,963

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 15 June 2026 and were signed by:

-------------------------------
Daniel BEZIK
Director

1

A-TO-Z EXPRESS TYRES LTD
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

A-TO-Z EXPRESS TYRES LTD is a private company, limited by shares, registered in England and Wales, registration number 11424126, registration address 316 STAFFORD ROAD, CROYDON ENGLAND, CR0 4NH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

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

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

25% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Motor Vehicles	Total
	£	£	£
At 01 April 2025	3,000	13,500	16,500
Additions	-	-	-
Disposals	-	-	-
At 31 March 2026	3,000	13,500	16,500
Depreciation
At 01 April 2025	-	5,906	5,906
Charge for year	-	1,899	1,899
On disposals	-	-	-
At 31 March 2026	-	7,805	7,805
Net book values
Closing balance as at 31 March 2026	3,000	5,695	8,695
Opening balance as at 01 April 2025	3,000	7,594	10,594

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

2

Registered Number: 11424126
England and Wales
A-TO-Z EXPRESS TYRES LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026