REGISTERED NUMBER: 11830022 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

DRAYCOTT AUTOMOTIVE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M D Parry Jnr

REGISTERED OFFICE:

Unit 31

Miners Road

Llay Industrial Estate

Wrexham

LL12 0PJ

REGISTERED NUMBER:

11830022 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Lloyds Bank PLC

16 Market Place

Oldham

Lancashire

OL1 1JG

FIXED ASSETS

Tangible assets

4

1,481

1,974

CURRENT ASSETS

Stocks

35,001

-

Debtors

5

33,882

47,500

Cash at bank and in hand

20,154

31,526

89,037

79,026

CREDITORS

Amounts falling due within one year

6

62,518

64,262

NET CURRENT ASSETS

26,519

14,764

TOTAL ASSETS LESS CURRENT LIABILITIES

28,000

16,738

CREDITORS

Amounts falling due after more than one year

7

20,833

-

NET ASSETS

7,167

16,738

CAPITAL AND RESERVES

Called up share capital

9

30

30

Retained earnings

7,137

16,708

SHAREHOLDERS' FUNDS

7,167

16,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 19th June 2026 and were signed by:

M D Parry Jnr - Director

1.	STATUTORY INFORMATION

Draycott Automotive Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised 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 recognised 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st March 2025

and 28th February 2026

7,800

850

8,650

DEPRECIATION

At 1st March 2025

5,826

850

6,676

Charge for year

493

-

493

At 28th February 2026

6,319

850

7,169

NET BOOK VALUE

At 28th February 2026

1,481

-

1,481

At 28th February 2025

1,974

-

1,974

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

23,750

47,500

Directors' current accounts

10,132

-

33,882

47,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts (see note 8)

5,000

29,102

Trade creditors

16,000

-

Tax

3,783

7,583

Social security and other taxes

1,135

-

VAT

10,100

7,373

Other creditors

25,000

20,000

Directors' current accounts

-

204

Accrued expenses

1,500

-

62,518

64,262

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans (see note 8)

20,833

-

8.

LOANS

An analysis of the maturity of loans is given below:

28.2.26

28.2.25

£

£

Amounts falling due within one year or on demand:

Bank loans

5,000

29,102

Amounts falling due between one and two years:

Bank loans - 1-2 years

5,000

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

15,833

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

90

Ordinary

£1

30

30

10.	CAPITAL COMMITMENTS

28.2.26

28.2.25

£

£

Contracted but not provided for in the

financial statements

-

-