Autohaus Dolby Ltd - Filleted accounts

Autohaus Dolby Ltd
Registered number:		08091870
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		123,160			78,134

Current assets
Stocks		860			5,375
Debtors	4	235,781			247,576
Cash at bank and in hand		2,809			-
		239,450			252,951

Creditors: amounts falling due within one year	5	(163,639)			(148,971)

Net current assets			75,811			103,980

Total assets less current liabilities			198,971			182,114

Creditors: amounts falling due after more than one year	6		(39,444)			(23,601)

Provisions for liabilities			(3,343)			(4,543)


Net assets			156,184			153,970

Capital and reserves
Called up share capital			100			100
Profit and loss account			156,084			153,870

Shareholder's funds			156,184			153,970

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Miss M N Dolby
Director
Approved by the board on 23 April 2026

Autohaus Dolby Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance
	Fixtures and fittings	20% straight line
	Motor Vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			7		5


3	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	195,401		-		195,401
	Additions	48,392		2,500		50,892
	At 31 March 2026	243,793		2,500		246,293

	Depreciation
	At 1 April 2025	117,267		-		117,267
	Charge for the year	5,241		625		5,866
	At 31 March 2026	122,508		625		123,133

	Net book value
	At 31 March 2026	121,285		1,875		123,160
	At 31 March 2025	78,134		-		78,134



4	Debtors			2026		2025
£					£

	Other debtors			235,781		247,576


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			94,626		77,965
	Obligations under finance lease and hire purchase contracts			314		4,085
	Corporation tax			21,294		43,228
	Other taxes and social security costs			47,405		23,693
				163,639		148,971


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			39,444		7,881
	Obligations under finance lease and hire purchase contracts			-		319
	Other creditors			-		15,401
				39,444		23,601


7	Other information

	Autohaus Dolby Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Sheaf Valley House
	Barleywood Road
	Sheffield
	South Yorkshire
	S9 5FJ