REGISTERED NUMBER: 11557951 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Dream Motoring World Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

196,267

-

Investments

5

22,600

-

218,867

-

Current assets

Stocks

6

287,729

375,000

Debtors

7

39,945

4,686

Cash at bank

37,247

145,747

364,921

525,433

Creditors

Amounts falling due within one year

8

(269,689

)

(165,897

)

Net current assets

95,232

359,536

Total assets less current liabilities

314,099

359,536

Creditors

Amounts falling due after more than one year

9

(231,363

)

(291,481

)

Net assets

82,736

68,055

Capital and reserves

Called up share capital

100

100

Retained earnings

11

82,636

67,955

Shareholders' funds

82,736

68,055

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.

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 26 June 2026 and were signed by:

Muhammad Ehsan - Director

1.	Statutory information

Dream Motoring World Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11557951

Registered office:

Unit 8 12 Deer Park Road

London

United Kingdom

SW19 3TL

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.

Tangible fixed assets

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

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 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.

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.

3.	Employees and directors

The average number of employees during the year was 7 (2024 - 6 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

Additions

2,866

5,035

188,366

196,267

At 30 September 2025

2,866

5,035

188,366

196,267

Net book value

At 30 September 2025

2,866

5,035

188,366

196,267

5.	Fixed asset investments

Unlisted

investments

£

Cost

Additions

22,600

At 30 September 2025

22,600

Net book value

At 30 September 2025

22,600

6.

Stocks

30.9.25

30.9.24

£

£

Finished goods

287,729

375,000

7.

Debtors: amounts falling due within one year

30.9.25

30.9.24

£

£

Trade debtors

32,445

4,686

Other debtors

7,500

-

39,945

4,686

8.

Creditors: amounts falling due within one year

30.9.25

30.9.24

£

£

Funding Circle (see note 10)

54,048

-

Trade creditors

14,502

1

Corporation tax

5,321

7,906

Social security and other taxes

13,000

28,000

VAT

5,971

-

Other creditors-Director loan

176,847

129,990

269,689

165,897

9.

Creditors: amounts falling due after more than one year

30.9.25

30.9.24

£

£

Bank loans (see note 10)

24,234

22,500

Close Brothers Financing (see note 10)

69,376

-

Other creditors - BCA & others

137,753

268,981

231,363

291,481

10.

Loans

An analysis of the maturity of loans is given below:

30.9.25

30.9.24

£

£

Amounts falling due within one year or on demand:

Funding Circle < 1 year

54,048

-

Amounts falling due between one and two years:

Bank loans > 1 year

24,234

22,500

Other loans - 1-2 years

69,376

-

93,610

22,500

11.

Reserves

Retained

earnings

£

At 1 October 2024

67,955

Profit for the year

46,681

Dividends

(32,000

)

At 30 September 2025

82,636