Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Carl Rosner Automobiles Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C A Rosner

R C J Rosner

SECRETARY:

Mrs R L Rosner

REGISTERED OFFICE:

Station Garage

Station Approach

Sanderstead

Surrey

CR2 0PL

REGISTERED NUMBER:

01245266 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

139,458

125,917

CURRENT ASSETS

Stocks

5

1,161,427

1,417,409

Debtors

6

48,110

62,978

Cash at bank and in hand

827,602

778,813

2,037,139

2,259,200

CREDITORS

Amounts falling due within one year

7

665,694

875,708

NET CURRENT ASSETS

1,371,445

1,383,492

TOTAL ASSETS LESS CURRENT LIABILITIES

1,510,903

1,509,409

PROVISIONS FOR LIABILITIES

8

34,865

31,480

NET ASSETS

1,476,038

1,477,929

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

1,475,038

1,476,929

SHAREHOLDERS' FUNDS

1,476,038

1,477,929

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

R C J Rosner - Director

1.	STATUTORY INFORMATION

Carl Rosner Automobiles 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.

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.

Turnover is recognised on bike sales at the point of completion, when ownership is transferred. Deposits received in advance of sale are recognised in current liabilities on initial receipt.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

Straight line over 3 years

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

137,253

191,188

135,078

8,114

471,633

Additions

-

35,994

-

-

35,994

At 28 February 2026

137,253

227,182

135,078

8,114

507,627

DEPRECIATION

At 1 March 2025

49,316

174,858

114,758

6,784

345,716

Charge for year

13,725

3,866

4,064

798

22,453

At 28 February 2026

63,041

178,724

118,822

7,582

368,169

NET BOOK VALUE

At 28 February 2026

74,212

48,458

16,256

532

139,458

At 28 February 2025

87,937

16,330

20,320

1,330

125,917

5.

STOCKS

2026

2025

£

£

Stocks

1,161,427

1,417,409

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,212

26,382

Amounts owed by group undertakings

15,481

6,481

Other debtors

14,392

16,868

VAT

866

5,339

Prepayments

11,159

7,908

48,110

62,978

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

567,320

749,844

Tax

13,007

30,289

Social security and other taxes

13,328

11,337

Other creditors

60,274

73,147

Directors' current accounts

2,533

3,280

Accrued expenses

9,232

7,811

665,694

875,708

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

34,865

31,480

Deferred

tax

£

Balance at 1 March 2025

31,480

Charge to Statement of Income and Retained Earnings during year

3,385

Balance at 28 February 2026

34,865

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	RELATED PARTY DISCLOSURES

During the year rent of £59,880 (2025: £50,880) was paid to Carl Rosner Holdings Limited, the ultimate parent company.

11.	ULTIMATE CONTROLLING PARTY

100% of the share capital is owned by the parent company Carl Rosner Holdings Limited. The parent company is controlled by Mr C Rosner by virtue of his shareholding.