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REGISTERED NUMBER: 06160419 (England and Wales)

| A & D VEHICLE REPAIR CENTRE LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2026 |

A & D VEHICLE REPAIR CENTRE LIMITED (REGISTERED NUMBER: 06160419) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| A & D VEHICLE REPAIR CENTRE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2026

| DIRECTORS: | Mr. D P Hardy

| Mr. A J Tawton

| REGISTERED OFFICE: | 1st

| Floor, Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

| REGISTERED NUMBER: | 06160419 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

A & D VEHICLE REPAIR CENTRE LIMITED (REGISTERED NUMBER: 06160419) |

STATEMENT OF FINANCIAL POSITION

31ST MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,000 |  | 6,000 |  |

Tangible assets | 5 | 73 |  | 97 |  |

3,073 |  | 6,097 |  |

CURRENT ASSETS

Stocks | 14,000 |  | 14,000 |  |

Debtors | 6 | 2,440 |  | 2,440 |  |

Cash at bank | 1,193 |  | 1,468 |  |

17,633 |  | 17,908 |  |

CREDITORS

Amounts falling due within one year | 7 | 99,754 |  | 93,101 |  |

NET CURRENT LIABILITIES | (82,121 | ) | (75,193 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (79,048 | ) | (69,096 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (79,148 | ) | (69,196 | ) |

SHAREHOLDERS' FUNDS | (79,048 | ) | (69,096 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

A & D VEHICLE REPAIR CENTRE LIMITED (REGISTERED NUMBER: 06160419) |

STATEMENT OF FINANCIAL POSITION - continued

31ST MARCH 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th June 2026 and were signed on its behalf by:

Mr. A J Tawton - Director

Mr. D P Hardy - Director

A & D VEHICLE REPAIR CENTRE LIMITED (REGISTERED NUMBER: 06160419) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

1. | STATUTORY INFORMATION

| A & D Vehicle Repair 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill is amortised on a straight line basis over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| 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 4 (2025 - 4 ) .

A & D VEHICLE REPAIR CENTRE LIMITED (REGISTERED NUMBER: 06160419) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 60,000 |  |

| AMORTISATION

| At 1st April 2025 | 54,000 |  |

| Amortisation for year | 3,000 |  |

| At 31st March 2026 | 57,000 |  |

| NET BOOK VALUE

| At 31st March 2026 | 3,000 |  |

| At 31st March 2025 | 6,000 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 12,925 |  |

| DEPRECIATION

| At 1st April 2025 | 12,828 |  |

| Charge for year | 24 |  |

| At 31st March 2026 | 12,852 |  |

| NET BOOK VALUE

| At 31st March 2026 | 73 |  |

| At 31st March 2025 | 97 |  |

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

2026 | 2025 |

£ | £ |

| Other debtors | 2,440 |  | 2,440 |  |

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

2026 | 2025 |

£ | £ |

| Taxation and social security | 3,659 |  | 3,032 |  |

| Other creditors | 96,095 |  | 90,069 |  |

99,754 |  | 93,101 |  |

A & D VEHICLE REPAIR CENTRE LIMITED (REGISTERED NUMBER: 06160419) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |