Company registration number 03459699 (England and Wales)
DYNES MOTOR GROUP LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
DYNES MOTOR GROUP LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
DYNES MOTOR GROUP LTD
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
18,001
24,248
Current assets
Debtors
4
137,933
233,969
Cash at bank and in hand
34,475
1,668
172,408
235,637
Creditors: amounts falling due within one year
5
(160,128)
(232,009)
Net current assets
12,280
3,628
Total assets less current liabilities
30,281
27,876
Creditors: amounts falling due after more than one year
6
(150,000)
(150,000)
Net liabilities
(119,719)
(122,124)
Capital and reserves
Called up share capital
50,000
50,000
Profit and loss reserves
(169,719)
(172,124)
Total equity
(119,719)
(122,124)

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

T he member has 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 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 9 July 2026
Mr A E Nock
Director
Company registration number 03459699 (England and Wales)
DYNES MOTOR GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Dynes Motor Group Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 391/395 Erith Road, Erith, Kent, DA8 3LT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
straight line over 5 years
Computer equipment
straight line over 3 years
1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DYNES MOTOR GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.4
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

1.5
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

As lessor

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

2
Employees

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

2025
2024
Number
Number
Total
12
13
DYNES MOTOR GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 November 2024 and 31 October 2025
30,000
742
30,742
Depreciation and impairment
At 1 November 2024
6,000
494
6,494
Depreciation charged in the year
6,000
247
6,247
At 31 October 2025
12,000
741
12,741
Carrying amount
At 31 October 2025
18,000
1
18,001
At 31 October 2024
24,000
248
24,248
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
758
31,495
Amounts owed by group undertakings
(2)
-
0
Other debtors
137,177
202,474
137,933
233,969
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,741
4,779
Taxation and social security
40,317
72,331
Other creditors
117,070
154,899
160,128
232,009
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
150,000
150,000
DYNES MOTOR GROUP LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 5 -
7
Related party transactions
2025
2024
Amounts due to related parties
£
£
Connected companies under common control
79,247
118,475

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Connected companies under common control
56,370
68,639
Other information

Included in other debtors is a balance owed from the director of £Nil (2024: £80,500). During the year there were advances of £68,764 and repayments of £152,316. The loan was unsecured and repayable on demand and interest was charged at the official rate.

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