B & C Motors Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03431543

B & C Motors Limited

Filleted Unaudited Financial Statements

For the year ended

31 December 2025

B & C Motors Limited

Statement of Financial Position

31 December 2025

	2025		2024
	£	£	£	£
Fixed assets		226,693		244,292
		---------		---------

Current assets	180,515		204,614
Prepayments and accrued income	7,798		7,772
	---------		---------
		188,313		212,386

Creditors: amounts falling due within one year	45,836	37,951
	---------	---------
Net current assets	142,477	174,435
	---------	---------
Total assets less current liabilities	369,170	418,727

Creditors: amounts falling due after more than one year		63,498		83,774

Accruals and deferred income	15,925	15,825
	---------	---------
	289,747	319,128
	---------	---------

Capital and reserves	289,747	319,128
	---------	---------

Notes to the financial statements

1. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

2. Directors' advances, credits and guarantees

During the current and previous year the company made advances to and received repayments from a director. These amounts were repayable on demand and interest was charged on any outstanding balances on a daily basis, calculated at the HMRC official beneficial loan rate. Details of the balances, advances and amounts repaid are;

	2025	2024
	£	£
Advances	20,433	–
Balance owed from the director	20,433	–

3. Other financial commitments

The total future minimum lease payments under non-cancellable operating leases at the balance sheet date is nil (2024: £2,880) .

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

Directors' responsibilities:

- The 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 Act with respect to accounting records and the preparation of financial statements .

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

These financial statements were approved by the board of directors and authorised for issue on 29 June 2026 , and are signed on behalf of the board by:

Mrs J L Braybrooke

Director

Company registration number: 03431543

The company is a private company limited by shares, registered in England and Wales.