REGISTERED NUMBER: 10682597 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

BPS Autocare Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Paresh Dalsukhbhai Shah

REGISTERED OFFICE:

C/O Elliot Woolfe & Rose Limited

Devonshire House

582 Honeypot Lane

Stanmore

Middlesex

HA7 1JS

REGISTERED NUMBER:

10682597 (England and Wales)

ACCOUNTANTS:

Elliot, Woolfe & Rose Ltd

Devonshire House

582 Honeypot Lane

Stanmore

Middlesex

HA7 1JS

FIXED ASSETS

Investments

4

867,117

867,117

CREDITORS

Amounts falling due within one year

5

(460,291

)

(421,975

)

NET CURRENT LIABILITIES

(460,291

)

(421,975

)

TOTAL ASSETS LESS CURRENT LIABILITIES

406,826

445,142

CREDITORS

Amounts falling due after more than one year

6

(405,321

)

(442,861

)

NET ASSETS

1,505

2,281

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,405

2,181

1,505

2,281

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

Mr Paresh Dalsukhbhai Shah - Director

1.	STATUTORY INFORMATION

BPS Autocare 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

867,117

NET BOOK VALUE

At 31 October 2025

867,117

At 31 October 2024

867,117

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

3

3

Amounts owed to group undertakings

460,288

421,972

460,291

421,975

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other creditors

405,321

442,861

7.	RELATED PARTY DISCLOSURES

As at the year end date, the director Mr P D Shah had a credit balance of £405,321 (2024:£442,861) on his director's current account. This is an interest free loan to the company and is included in other creditors due after more than one year.

As at the year end date £460,288 (2024: £421,972) was due to Triple S MOT Centre Ltd, a subsidiary company. This amount is included in creditors payable within one year.