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Company Registration No. 05389019 (England and Wales)
Auto Perfection (EA) Limited Unaudited accounts for the year ended 30 September 2025
Auto Perfection (EA) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Auto Perfection (EA) Limited Company Information for the year ended 30 September 2025
Director
R Lee
Company Number
05389019 (England and Wales)
Registered Office
UNIT 9-10 THURSTONS YARD STOWMARKET ROAD OLD NEWTON STOWMARKET SUFFOLK IP14 4EE ENGLAND
Accountants
F C Accountancy Services 14 Melford Road Stowmarket Suffolk IP14 2PP
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Auto Perfection (EA) Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
38,289
25,053
Current assets
Inventories
1,296
300
Debtors
5
6,052
9,836
Cash at bank and in hand
29,821
15,622
37,169
25,758
Creditors: amounts falling due within one year
6
(49,489)
(36,074)
Net current liabilities
(12,320)
(10,316)
Net assets
25,969
14,737
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
25,869
14,637
Shareholders' funds
25,969
14,737
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 June 2026 and were signed on its behalf by
R Lee Director Company Registration No. 05389019
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Auto Perfection (EA) Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Auto Perfection (EA) Limited is a private company, limited by shares, registered in England and Wales, registration number 05389019. The registered office is UNIT 9-10 THURSTONS YARD STOWMARKET ROAD, OLD NEWTON, STOWMARKET, SUFFOLK, IP14 4EE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance and 15% 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.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.
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Auto Perfection (EA) Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
44,881
45,908
8,786
99,575
Additions
18,385
1,500
-
19,885
At 30 September 2025
63,266
47,408
8,786
119,460
Depreciation
At 1 October 2024
31,593
36,202
6,727
74,522
Charge for the year
3,819
2,521
309
6,649
At 30 September 2025
35,412
38,723
7,036
81,171
Net book value
At 30 September 2025
27,854
8,685
1,750
38,289
At 30 September 2024
13,288
9,706
2,059
25,053
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
6,052
9,836
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
18,000
-
Trade creditors
28,081
15,098
Taxes and social security
3,177
4,038
Other creditors
-
12,760
Loans from directors
231
3,978
Accruals
-
200
49,489
36,074
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
The company is under the control of Richard lee, the director, as a result of owning all of the share capital of the company
9
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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