Company registration number 04500288 (England and Wales)
Cartakeback.com Limited
Annual report and unaudited financial statements
For the year ended 31 December 2025
Cartakeback.Com Limited
Cartakeback.com Limited
Company Information
Directors
Dr J V Boyle
C T Harry
S Sykes
A J Tromans
T M Murphy
G W Donohue
Company number
04500288
Registered office
Bankfield House
Bankfield Mill
Regent Road
Liverpool
United Kingdom
L20 8RQ
Accountants
DJH Wirral and Chester Limited
Military House
24 Castle Street
Chester
Cheshire
United Kingdom
CH1 2DS
Cartakeback.Com Limited
Cartakeback.com Limited
Contents
Page
Directors' report
1
Accountants' report
2
Statement of financial position
3 - 4
Notes to the financial statements
5 - 9
Cartakeback.Com Limited
Cartakeback.com Limited
Directors' Report
For the year ended 31 December 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Dr J V Boyle
C T Harry
S Sykes
A J Tromans
T M Murphy
G W Donohue

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Dr J V Boyle
Director
13 July 2026
Cartakeback.Com Limited
Cartakeback.com Limited
Accountants' report to the board of directors on the preparation of the unaudited statutory Financial Statements of Cartakeback.Com Limited for the year ended 31 December 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cartakeback.com Limited for the year ended 31 December 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Cartakeback.com Limited, as a body, in accordance with the terms of the engagement letter . Our work has been undertaken solely to prepare for your approval the financial statements of Cartakeback.com Limited and state those matters that we have agreed to state to the b oard of d irectors of Cartakeback.com Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cartakeback.com Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Cartakeback.com Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cartakeback.com Limited. You consider that Cartakeback.com Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cartakeback.com Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

DJH Wirral and Chester Limited
Accountants
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS
United Kingdom
13 July 2026
Cartakeback.Com Limited
Cartakeback.com Limited
Statement Of Financial Position
As at 31 December 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
15,467
48,071
Investments
6
570,024
570,024
585,491
618,095
Current assets
Debtors
7
724,885
466,634
Cash at bank and in hand
356,690
200,473
1,081,575
667,107
Creditors: amounts falling due within one year
8
(598,076)
(380,221)
Net current assets
483,499
286,886
Total assets less current liabilities
1,068,990
904,981
Provisions for liabilities
(1,290)
(8,875)
Net assets
1,067,700
896,106
Capital and reserves
Called up share capital
400,000
400,000
Profit and loss reserves
667,700
496,106
Total equity
1,067,700
896,106
Cartakeback.Com Limited
Cartakeback.com Limited
Statement Of Financial Position (continued)
As at 31 December 2025
- 4 -

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 July 2026 and are signed on its behalf by:
Dr J V Boyle
Director
Company registration number 04500288 (England and Wales)
Cartakeback.Com Limited
Cartakeback.com Limited
Notes to the financial statements
For the year ended 31 December 2025
- 5 -
1
Accounting policies
Company information

Cartakeback.com Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bankfield House, Bankfield Mill, Regent Road, Liverpool, United Kingdom, L20 8RQ.

1.1
Basis of preparation

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.

The financial statements are presented in Sterling (£).

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue is primarily derived from three sources:

1. Referral fees from the CTB Collect scheme. The fees are earned when one of our ATF customers confirms that they have taken delivery of a scrap vehicle referred to them via our website.

2. Service fees from contracted authorized treatment facilities (ATFs) in connection with the supply of compliance services to them for the vehicles that they have processed. The service fee is generated at the point at which the ATF loads the vehicle data onto the Financial and Data System (FADS).

3. Contributions from motor vehicle manufacturers recognized on an annual basis under long term contractual arrangements.

1.3
Intangible fixed assets other than goodwill

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.

Software
3 years straight line
1.4
Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

Plant and equipment
25% on reducing balance
Cartakeback.Com Limited
Cartakeback.com Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 6 -

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognized in the Statement of income and retained earnings.

Tangible and intangible fixed assets are reviewed for impairment if there is an indication that an impairment has occurred. Where there is evidence of impairment, fixed assets are written down to their recoverable amount. Any such write-down is charged to operating profit.

1.5
Fixed asset investments

Investments in subsidiary undertakings are recognised at cost less impairment.

1.6
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.

1.7
Financial instruments

The company only enters into basic financial instruments 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, loans to related parties and investments in non-puttable ordinary shares.

Debtors, creditors, and intercompany loans (being repayable on demand) are measured at the undiscounted amount of the cash or other consideration expected to be paid.

1.8
Taxation

Taxation for the Year comprises current and deferred tax, recognized in the Income Statement.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognized at the amount of tax payable using the tax rates and laws that have been enacted.

Deferred tax

Deferred tax is recognized 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 recognized 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 recognized 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.

1.9

Debtors

Short term debtors are measured at transition price, less any impairment. Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cartakeback.Com Limited
Cartakeback.com Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 7 -
1.10

Creditors

Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2
Judgements and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

Provision for bad debts resultant from management review of the debtors ledger identifying specific balances which are deemed unlikely to be recovered due to their understanding of the current status with the customer.

Fixed asset investments are valued at cost less impairment. The valuation is considered annually by management in light of the performance of the companies past and present which the valuation represents along with expected future performance of those companies based on management experience and knowledge.

The useful economic lives and residual values of fixed assets are assessed by management on a timely basis.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
6
4
Intangible fixed assets
Other
£
Cost
At 1 January 2025 and 31 December 2025
1,540,863
Amortisation and impairment
At 1 January 2025
1,492,792
Amortisation charged for the year
32,604
At 31 December 2025
1,525,396
Carrying amount
At 31 December 2025
15,467
At 31 December 2024
48,071
Cartakeback.Com Limited
Cartakeback.com Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 8 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
4,579
Depreciation and impairment
At 1 January 2025 and 31 December 2025
4,579
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
570,024
570,024
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
717,025
459,221
Other debtors
7,860
7,413
724,885
466,634
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
349,997
197,904
Corporation tax
3,418
-
0
Other taxation and social security
63,177
45,838
Other creditors
181,484
136,479
598,076
380,221
Cartakeback.Com Limited
Cartakeback.com Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 9 -
9
Related party transactions

Two subsidiary companies have been set up in both New Zealand and Australia. Costs incurred in the set up of these companies were treated as loans which would have become repayable to Cartakeback.com Limited once these companies began to trade. These loans made to Cartakeback Australia PTY Ltd and Cartakeback New Zealand Limited have been capitalised and are now included in investments. The value of those investments at the balance sheet date amounts to £500,183 (202 4 - £500,183).

Further included in investments is the sum of £69,842 (202 4 - £69,842) regarding Cartakeback.com Ireland Ltd.

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