ACCOUNTS - Final Accounts preparation

Registered number: 06187748

AUTOQUOTES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

AUTOQUOTES LIMITED

COMPANY INFORMATION

Directors	J. Mills
	M. Sabin


Registered number	06187748


Registered office	Harlow Enterprise Hub Kao Hockham Building
	Edinburgh Way, Harlow
	Essex
	CM20 2NQ


Independent auditors	Wilder Coe Ltd
	Chartered Accountants & Statutory Auditors
	1st Floor Sackville House
	143-149 Fenchurch Street
	London
	EC3M 6BL

AUTOQUOTES LIMITED

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 5

AUTOQUOTES LIMITED

REGISTERED NUMBER: 06187748

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


CURRENT ASSETS
Debtors	4	7,052,716		5,966,687
Cash at bank and in hand		241,984		164,627
		7,294,700		6,131,314
Creditors: amounts falling due within one year	5	(6,113,830)		(4,978,596)
NET CURRENT ASSETS			1,180,870		1,152,718
NET ASSETS			1,180,870		1,152,718

CAPITAL AND RESERVES
Allotted, called up and fully paid share capital	1,000	1,000
Profit and loss account	1,179,870	1,151,718
EQUITY SHAREHOLDERS' FUNDS	1,180,870	1,152,718

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Directors' Report and the Statement of Income and Retained Earnings in accordance with provisions applicable to companies subject to the small companies regime, under section 444 of the Companies Act 2006.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on
22 June 2026.

J. Mills

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

AUTOQUOTES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	GENERAL INFORMATION

Autoquotes Limited is a private company, limited by shares, incorporated in England and Wales, with registration number 06187748. The registered office is Harlow Enterprise Hub Kao Hockham Building, Edinburgh Way, Harlow, Essex, CM20 2NQ. The principal place of business is Suite 2, Wythall Business Centre, Hollywood, Birmingham, B47 5PD.

The principal activity of the Company is the supply of electronic estimating and catalogue software.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

STATEMENT OF CASH FLOWS

The Company has taken advantage of the exemption in Financial Reporting Standard 102, Section 1A.7 from the requirement to provide a Statement of Cash Flows on the grounds that it is a small company.

2.3

FOREIGN CURRENCY TRANSLATION

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Income and Retained Earnings.

Page 2

AUTOQUOTES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.4

TURNOVER

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

OPERATING LEASES: THE COMPANY AS LESSEE

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the lease term.

2.6

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

2.7

DEBTORS

Short-term debtors are measured at transaction price, less any impairment.

2.8

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Page 3

AUTOQUOTES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.9

CREDITORS

Short-term creditors are measured at the transaction price.

2.10

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the Balance Sheet date.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).

Page 4

AUTOQUOTES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

DEBTORS

					2025	2024
					£	£

Due within one year
Trade debtors	85,136	146,888
Amounts owed by group undertakings	6,965,836	5,817,331
Prepayments and accrued income	1,264	1,966
Other debtors	480	502
	7,052,716	5,966,687

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Trade creditors	4,812	25,683
Amounts owed to group undertakings	5,341,770	4,162,334
Corporation tax	7,752	15,832
Other taxation and social security	56,852	91,789
Accruals and deferred income	702,644	682,958
	6,113,830	4,978,596

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

6.	RELATED PARTY TRANSACTIONS

The Company has taken advantage of the exemption available in accordance with Section 33 of Financial Reporting Standard 102 not to disclose transactions entered into between two or more members of the group, as the Company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

7.	CONTROLLING PARTY

The immediate parent undertaking is AutoQuotes LLC, a company registered in the United States of America, by virtue of its shareholding.

The address of the parent company is 8800 W Baymeadows Way #500, Jacksonville, FL 32256.

The ultimate controlling party is AQ Software LLC, a firm registered in the United States of America.

8.	AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 29 June 2026 by (Senior Statutory Auditor) on behalf of Wilder Coe Ltd.

Page 5