Autocraft Services (Est. 1977) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08337893

Autocraft Services (Est. 1977) Limited

Filleted Unaudited Financial Statements

31 January 2026

Autocraft Services (Est. 1977) Limited

Financial Statements

Year ended 31 January 2026

Contents	Pages

Officers and professional advisers	1

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3 to 4

Notes to the financial statements	5 to 8

Autocraft Services (Est. 1977) Limited

Officers and Professional Advisers

The board of directors	Mr C McDougall
	Mrs E McDougall

Registered office	95 John Street
	Sheffield
	S2 4QX

Accountants	Hebblethwaites
	Chartered Accountants
	2 Westbrook Court
	Sharrow Vale Road
	Sheffield
	S11 8YZ

Autocraft Services (Est. 1977) Limited

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Autocraft Services (Est. 1977) Limited

Year ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Autocraft Services (Est. 1977) Limited for the year ended 31 January 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Autocraft Services (Est. 1977) Limited, as a body, in accordance with the terms of our engagement letter dated 11 June 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Autocraft Services (Est. 1977) Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Autocraft Services (Est. 1977) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Autocraft Services (Est. 1977) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Autocraft Services (Est. 1977) Limited. You consider that Autocraft Services (Est. 1977) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Autocraft Services (Est. 1977) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hebblethwaites Chartered Accountants

2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ

21 July 2026

Autocraft Services (Est. 1977) Limited

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	6	9,640	10,396

Current assets

Stocks		1,000	1,000
Debtors	7	7,863	10,783
Cash at bank and in hand		96,010	103,871
		---------	---------
		104,873	115,654

Creditors: amounts falling due within one year	8	28,861	36,393
		---------	---------
Net current assets		76,012	79,261
		--------	--------
Total assets less current liabilities		85,652	89,657

Creditors: amounts falling due after more than one year	9	–	8,167

Provisions

Taxation including deferred tax	2,410	2,599
	--------	--------
Net assets	83,242	78,891
	--------	--------

Autocraft Services (Est. 1977) Limited

Statement of Financial Position (continued)

31 January 2026

	2026	2025
Note	£	£

Capital and reserves

Called up share capital	2	2
Profit and loss account	83,240	78,889
	--------	--------
Shareholders funds	83,242	78,891
	--------	--------

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 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 13 July 2026 , and are signed on behalf of the board by:

Mr C McDougall	Mrs E McDougall
Director	Director

Company registration number: 08337893

Autocraft Services (Est. 1977) Limited

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 95 John Street, Sheffield, S2 4QX.

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.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10 years straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

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.

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:

Plant and machinery	-	10% straight line
Fixtures and fittings	-	20% straight line
Motor vehicles	-	25% reducing balance
Office Equipment	-	33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 4 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 February 2025	50,000
Additions	–
Disposals	( 50,000)
	--------
At 31 January 2026	–
	--------
Amortisation
At 1 February 2025	50,000
Charge for the year	–
Disposals	( 50,000)
	--------
At 31 January 2026	–
	--------
Carrying amount
At 31 January 2026	–
	--------
At 31 January 2025	–
	--------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Office Equipment	Total
	£	£	£	£	£
Cost
At 1 February 2025	24,745	2,119	500	231	27,595
Additions	188	–	–	928	1,116
	--------	-------	----	-------	--------
At 31 January 2026	24,933	2,119	500	1,159	28,711
	--------	-------	----	-------	--------
Depreciation
At 1 February 2025	14,661	2,119	188	231	17,199
Charge for the year	1,695	–	78	99	1,872
	--------	-------	----	-------	--------
At 31 January 2026	16,356	2,119	266	330	19,071
	--------	-------	----	-------	--------
Carrying amount
At 31 January 2026	8,577	–	234	829	9,640
	--------	-------	----	-------	--------
At 31 January 2025	10,084	–	312	–	10,396
	--------	-------	----	-------	--------

7. Debtors

	2026	2025
	£	£
Other debtors	7,863	10,783
	-------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	–	7,000
Trade creditors	5,630	7,343
Corporation tax	13,482	13,400
Social security and other taxes	5,810	5,228
Other creditors	3,939	3,422
	--------	--------
	28,861	36,393
	--------	--------

Bank borrowings of £Nil (2025: £7,000) are in respect of the Government supported business bounce bank loan with interest at 2.50% and repayable over 5 years.

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	8,167
	----	-------

Bank borrowings of £Nil (2025: £8,167) are in respect of the Government supported business bounce bank loan with interest at 2.50% and repayable over 5 years.