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Company No: 03603622 (England and Wales)

# LONGLIFE EXHAUSTS LTD

### Unaudited Financial Statements
For the financial year ended 31 January 2026
Pages for filing with the registrar

LONGLIFE EXHAUSTS LTD

## Unaudited Financial Statements

For the financial year ended 31 January 2026

Contents

LONGLIFE EXHAUSTS LTD

## BALANCE SHEET

As at 31 January 2026
LONGLIFE EXHAUSTS LTD

## BALANCE SHEET (continued)

As at 31 January 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 82,156 |  | 82,156
Cash at bank and in hand |  | 0 |  | 922
|  | 82,156 |  | 83,078
Creditors: amounts falling due within one year | 4 | ( 78,127) |  | ( 72,985)
Net current assets |  | 4,029 |  | 10,093
Total assets less current liabilities |  | 4,029 |  | 10,093
Creditors: amounts falling due after more than one year | 5 | 0 |  | ( 3,333)
Net assets |  | 4,029 |  | 6,760
Capital and reserves |  |  |  |
Called-up share capital |  | 2 |  | 2
Profit and loss account |  | 4,027 |  | 6,758
Total shareholder's funds |  | 4,029 |  | 6,760

For the financial 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 member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Longlife Exhausts Ltd (registered number: 03603622) were approved and authorised for issue by the Board of Directors on 03 July 2026. They were signed on its behalf by:

Mr S D Kilcoyne Director |

LONGLIFE EXHAUSTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026
LONGLIFE EXHAUSTS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Longlife Exhausts Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

The company is run and administered by the directors of the company for whom no formal contracts of service are in place

#### 3. Debtors

| 2026 |  | 2025
| £ |  | £
Amounts owed by Group undertakings | 82,156 |  | 82,156

#### 4. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 0 |  | 10,000
Trade creditors | 1 |  | 2
Amounts owed to Group undertakings | 75,908 |  | 59,470
Taxation and social security | 0 |  | 1,729
Other creditors | 2,218 |  | 1,784
| 78,127 |  | 72,985

#### 5. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 0 |  | 3,333

There are no amounts included above in respect of which any security has been given by the small entity.

#### 6. Ultimate controlling party

Parent Company:

Top Gear (International Holdings) Ltd
Leanne House 6 Avon Close Weymouth Dorset DT4 9UX