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COMPANY REGISTRATION NUMBER: 08255939

A.B. CAR SERVICE LIMITED

Filleted Unaudited Financial Statements

31 October 2025

A.B. CAR SERVICE LIMITED

Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 10,283 | 12,358

Current assets

Stocks | 8,522 |  | 6,125

Creditors: amounts falling due within one year | 6 | 19,037 |  | 16,733
| -------- |  | --------
Net current liabilities |  | 10,515 | 10,608
|  | -------- | --------
Total assets less current liabilities |  | ( 232) | 1,750
|  | ---- | -------
Net (liabilities)/assets |  | ( 232) | 1,750
|  | ---- | -------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | ( 332) | 1,650
|  | ---- | -------
Shareholders (deficit)/funds |  | ( 232) | 1,750
|  | ---- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2025 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 15 May 2026 , and are signed on behalf of the board by:

A Bhamani |
Director |

Company registration number: 08255939

A.B. CAR SERVICE LIMITED

Notes to the Financial Statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 12-14 Gleneldon Mews, Streatham, London, SW16 2AZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant & Machinery | - | 15% reducing balance
| Motor Vehicles | - | 18% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).
5. Tangible assets

| Plant and machinery | Motor vehicles | Total
| £ | £ | £
Cost |  |  |
At 1 November 2024 and 31 October 2025 | 28,040 | 9,000 | 37,040
| -------- | ------- | --------
Depreciation |  |  |
At 1 November 2024 | 23,062 | 1,620 | 24,682
Charge for the year | 747 | 1,328 | 2,075
| -------- | ------- | --------
At 31 October 2025 | 23,809 | 2,948 | 26,757
| -------- | ------- | --------
Carrying amount |  |  |
At 31 October 2025 | 4,231 | 6,052 | 10,283
| -------- | ------- | --------
At 31 October 2024 | 4,978 | 7,380 | 12,358
| -------- | ------- | --------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 1,200 | 1,270
Accruals and deferred income | 3,050 | 3,034
Corporation tax | 11,045 | 10,669
Social security and other taxes | 3,169 | 1,749
Director loan accounts | 30 | 11
Other creditors | 543 | –
| -------- | --------
| 19,037 | 16,733
| -------- | --------

7. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| A Bhamani | ( 11) | – | ( 19) | ( 30)
|  | ---- | ---- | ---- | ----

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| A Bhamani | ( 96) | 85 | – | ( 11)
|  | ---- | ---- | ---- | ----