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Registration number: 15390910

M4 Auto Tech Solutions Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 January 2026

M4 Auto Tech Solutions Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

M4 Auto Tech Solutions Limited

Company Information

Directors | R A Caffell I J P Caffell

Registered office | 1 Colleton Crescent Exeter Devon EX2 4DG

Accountants | Thompson Jenner LLP Chartered Accountants 1 Colleton Crescent Exeter Devon EX2 4DG

M4 Auto Tech Solutions Limited

(Registration number: 15390910)
Balance Sheet as at 31 January 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Intangible assets | 4 | 12,175 | 16,124
Tangible assets | 5 | 14,788 | 15,373
|  | 26,963 | 31,497
Current assets |  |  |
Debtors | 6 | 1,934 | 498
Cash at bank and in hand |  | 13,036 | 20,006
|  | 14,970 | 20,504
Creditors: Amounts falling due within one year | 7 | (48,141) | (57,107)
Net current liabilities |  | (33,171) | (36,603)
Net liabilities |  | (6,208) | (5,106)
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | (6,218) | (5,116)
Shareholders' deficit |  | (6,208) | (5,106)

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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:

......................................... I J P Caffell Director

M4 Auto Tech Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1 Colleton Crescent
Exeter
Devon
EX2 4DG

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company currently has negative reserves however the directors will continue to support the company financially in order to meet its liabilities as they fall due. As such, the financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

M4 Auto Tech Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 20% reducing balance
Computer equipment | 33% straight line
Plant & machinery | 20% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Franchise purchase | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

M4 Auto Tech Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

M4 Auto Tech Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 February 2025 | 19,744 | 19,744
At 31 January 2026 | 19,744 | 19,744
Amortisation
At 1 February 2025 | 3,620 | 3,620
Amortisation charge | 3,949 | 3,949
At 31 January 2026 | 7,569 | 7,569
Carrying amount
At 31 January 2026 | 12,175 | 12,175
At 31 January 2025 | 16,124 | 16,124

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 February 2025 | 3,932 | 14,640 | - | 18,572
Additions | 163 | - | 3,850 | 4,013
At 31 January 2026 | 4,095 | 14,640 | 3,850 | 22,585
Depreciation
At 1 February 2025 | 515 | 2,684 | - | 3,199
Charge for the year | 1,325 | 2,391 | 882 | 4,598
At 31 January 2026 | 1,840 | 5,075 | 882 | 7,797
Carrying amount
At 31 January 2026 | 2,255 | 9,565 | 2,968 | 14,788
At 31 January 2025 | 3,417 | 11,956 | - | 15,373

6 | Debtors

M4 Auto Tech Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

| 2026 £ | 2025 £
Trade debtors | 1,009 | -
Prepayments and accrued income | 925 | 498
Total current trade and other debtors | 1,934 | 498

7 | Creditors

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 156 | 190
Other creditors | 45,682 | 55,370
Accrued expenses | 2,303 | 1,547
| 48,141 | 57,107