TinyTax TinyTax 10430091 Board of Directors Small Company Accounts 1 November 2024 31 October 2025 31 October 2025 No description of principal activity false 23 July 2026 3 iso4217:GBP xbrli:pure 10430091 2023-11-01 2024-10-31 10430091 2025-10-31 10430091 2024-11-01 2025-10-31 10430091 2024-10-31 10430091 countries:EnglandWales 2024-11-01 2025-10-31 10430091 uk-bus:FRS102 2024-11-01 2025-10-31 10430091 uk-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10430091 uk-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10430091 uk-bus:FilletedAccounts 2024-11-01 2025-10-31 10430091 uk-bus:Director1 2024-11-01 2025-10-31 10430091 core:WithinOneYear 2025-10-31 10430091 core:WithinOneYear 2024-10-31 10430091 core:AfterOneYear 2025-10-31 10430091 core:AfterOneYear 2024-10-31 10430091 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10430091 curr:PoundSterling 2024-11-01 2025-10-31

# SMALL CARS DIRECT LIMITED

Company Registration Number
10430091
(England and Wales)

Private limited company limited by shares
Registered office: 1h Hamilton Business Park, Gore Road, New Milton, Hampshire, BH25 6TL, England

## Small Company Accounts

For the Year Ended 31 October 2025

Prepared in accordance with the small companies regime
of the Companies Act 2006 and FRS 102

1

# SMALL CARS DIRECT LIMITED

## Contents

Balance Sheet | 3
Statement of Compliance | 4
Notes to the Financial Statements | 5-10

2

# SMALL CARS DIRECT LIMITED

## Balance sheet

As at 31 October 2025

| 2025 £ | 2024 £
Fixed assets | 2,980 | 5,625
Current assets | 702,896 | 492,852
Creditors: amounts falling due within one year | (362,499) | (221,146)
Net current assets (liabilities) | 340,397 | 271,706
Total assets less current liabilities | 343,377 | 277,331
Total net assets (liabilities) | 343,377 | 277,331
Capital and reserves | 343,377 | 277,331

3

# SMALL CARS DIRECT LIMITED

## Balance sheet continued

For the year ending 31 October 2025 the company was entitled to exemption 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 accounts 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 accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The accounts were approved by the Board of Directors and authorised for issue on 23 July 2026.

BRADLEY, Alex
Director

4

# SMALL CARS DIRECT LIMITED

## Notes to the Financial Statements

for the Year Ended 31 October 2025

### 1. Accounting Policies

Turnover
Turnover is recognised when goods are delivered or services are provided.

Taxation
Corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Debtors are recognised at the settlement amount due.

Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments.

Creditors
Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event.

5

# SMALL CARS DIRECT LIMITED

## Notes to the Financial Statements (continued)

### 2. Basis of Preparation

These financial statements have been prepared in accordance with the small companies regime of the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.

6

# SMALL CARS DIRECT LIMITED

## Notes to the Financial Statements (continued)

### 3. Employee Information

The average number of employees during the year was: 3

7

# SMALL CARS DIRECT LIMITED

## Notes to the Financial Statements (continued)

### 4. Tangible Fixed Assets

Tangible fixed assets are stated at net book value.

| 2025 £ | 2024 £
Net book value at start of period | 5,624 | 8,269
Depreciation charge for period | (2,644) | (2,644)
Net book value at end of period | 2,980 | 5,625

8

# SMALL CARS DIRECT LIMITED

## Notes to the Financial Statements (continued)

### 5. Debtors

Debtors comprise amounts receivable at the balance sheet date.

| 2025 £ | 2024 £
Trade and other debtors | 702,896 | 492,852

9

# SMALL CARS DIRECT LIMITED

## Notes to the Financial Statements (continued)

### 6. Creditors: Amounts Falling Due Within One Year

Creditors due within one year comprise obligations falling due within twelve months of the balance sheet date.

| 2025 £ | 2024 £
Trade and other creditors due within one year | (362,499) | (221,146)

10