REGISTERED NUMBER: 07771036 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Autotechnik (Leicester) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W M Clark

REGISTERED OFFICE:

19 Warren Park Way

Enderby

Leicester

LE19 4SA

REGISTERED NUMBER:

07771036 (England and Wales)

ACCOUNTANTS:

Carter & Co

19 Warren Park Way

Enderby

Leicester

LE19 4SA

FIXED ASSETS

Tangible assets

4

117,701

108,470

CURRENT ASSETS

Stocks

461,930

393,667

Debtors

5

69,483

363,389

Cash at bank and in hand

173,838

131,722

705,251

888,778

CREDITORS

Amounts falling due within one year

6

187,582

195,033

NET CURRENT ASSETS

517,669

693,745

TOTAL ASSETS LESS CURRENT LIABILITIES

635,370

802,215

CREDITORS

Amounts falling due after more than one year

7

(4,589

)

(9,536

)

PROVISIONS FOR LIABILITIES

(11,161

)

(11,244

)

NET ASSETS

619,620

781,435

CAPITAL AND RESERVES

Called up share capital

8

100

100

Distribution in specie

(443,985

)

(443,985

)

Retained earnings

1,063,505

1,225,320

SHAREHOLDERS' FUNDS

619,620

781,435

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 16 April 2026 and were signed by:

W M Clark - Director

1.	STATUTORY INFORMATION

Autotechnik (Leicester) 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 20% 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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 15 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 March 2025

67,905

203,910

271,815

Additions

-

33,930

33,930

At 28 February 2026

67,905

237,840

305,745

DEPRECIATION

At 1 March 2025

27,082

136,263

163,345

Charge for year

8,165

16,534

24,699

At 28 February 2026

35,247

152,797

188,044

NET BOOK VALUE

At 28 February 2026

32,658

85,043

117,701

At 28 February 2025

40,823

67,647

108,470

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

13,699

DEPRECIATION

At 1 March 2025

1,142

Charge for year

3,139

At 28 February 2026

4,281

NET BOOK VALUE

At 28 February 2026

9,418

At 28 February 2025

12,557

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

11,760

4,120

Other debtors

32,822

337,226

Prepayments

24,901

22,043

69,483

363,389

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

2,663

38,431

Hire purchase contracts

2,498

2,498

Trade creditors

102,408

66,461

Tax

60,396

66,692

Social security and other taxes

8,046

7,538

VAT

8,189

5,226

Other creditors

-

4,741

Directors' current accounts

97

861

Accrued expenses

3,285

2,585

187,582

195,033

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans - 2-5 years

-

2,450

Hire purchase contracts

4,589

7,086

4,589

9,536

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

£1.00

100

100