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COMPANY REGISTRATION NUMBER: 14162245

CARSUP UK LTD

Filleted Unaudited Financial Statements

31 December 2025

CARSUP UK LTD

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 30,370 | 24,925

Current assets

Debtors | 6 | 252,291 | 262,891
Cash at bank and in hand | 89,694 | 59,966
| --------- | ---------
| 341,985 | 322,857

Creditors: amounts falling due within one year | 7 | 1,083,721 | 695,912
| ------------ | ---------
Net current liabilities | 741,736 | 373,055
| --------- | ---------
Total assets less current liabilities | ( 711,366) | ( 348,130)
| --------- | ---------
Net liabilities | ( 711,366) | ( 348,130)
| --------- | ---------

Capital and reserves

Called up share capital | 9 | 30,000 | 30,000
Profit and loss account | ( 741,366) | ( 378,130)
| --------- | ---------
Shareholders deficit | ( 711,366) | ( 348,130)
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 17 June 2026 , and are signed on behalf of the board by:

MR. S LELARGE |
Director |

Company registration number: 14162245

CARSUP UK LTD

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Wilberforce House, Station Road, London, NW4 4QE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) Disclosures in respect of share-based payments have not been presented. (e) No disclosure has been given for the aggregate remuneration of key management personnel.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures and fittings | - | 25% straight line
| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).
5. Tangible assets

| Freehold property | Plant and machinery | Fixtures and fittings | Equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 January 2025 | 24,000 | – | 798 | 290 | 25,088
Additions | – | 4,583 | – | 1,548 | 6,131
| -------- | ------- | ---- | ------- | --------
At 31 December 2025 | 24,000 | 4,583 | 798 | 1,838 | 31,219
| -------- | ------- | ---- | ------- | --------
Depreciation |  |  |  |  |
At 1 January 2025 | – | – | 66 | 97 | 163
Charge for the year | – | 382 | 200 | 104 | 686
| -------- | ------- | ---- | ------- | --------
At 31 December 2025 | – | 382 | 266 | 201 | 849
| -------- | ------- | ---- | ------- | --------
Carrying amount |  |  |  |  |
At 31 December 2025 | 24,000 | 4,201 | 532 | 1,637 | 30,370
| -------- | ------- | ---- | ------- | --------
At 31 December 2024 | 24,000 | – | 732 | 193 | 24,925
| -------- | ------- | ---- | ------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 123,343 | 112,104
Other debtors | 128,948 | 150,787
| --------- | ---------
| 252,291 | 262,891
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 310,881 | 7,399
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 467,934 | 440,768
Social security and other taxes | 4,901 | 8,824
Other creditors | 300,005 | 238,921
| ------------ | ---------
| 1,083,721 | 695,912
| ------------ | ---------

8. Financial instruments
Where reduced disclosures are applied, disclosures from the Companies Act 2006 still need to be made regarding the fair value of the instruments in each category and the changes in value recognised in profit and loss. Disclosures of the significant assumptions underlying the valuation models and techniques used, and extent and nature of derivative instruments are also required .
9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 30,000 | 30,000 | 30,000 | 30,000
| -------- | -------- | -------- | --------