BOTOND AUTOMOTIVE LIMITED

Company Registration Number:
14158266 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2026

Period of accounts

Start date: 1 July 2025

End date: 30 June 2026

BOTOND AUTOMOTIVE LIMITED

Contents of the Financial Statements

for the Period Ended 30 June 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

BOTOND AUTOMOTIVE LIMITED

Directors' report period ended 30 June 2026

The directors present their report with the financial statements of the company for the period ended 30 June 2026

Principal activities of the company

Directors' Report Period Ended 30 June 2026 The director presents the report together with the financial statements of the company for the year ended 30 June 2026. Principal activities The principal activity of the company during the financial year was the purchase, preparation, maintenance, repair and resale of used motor vehicles. The company also provided vehicle servicing, diagnostics, mechanical repairs, replacement parts and associated automotive services to private and commercial customers. In addition to its automotive operations, the company undertook wholesale trading activities, including the purchase and sale of automotive parts, components and general merchandise, together with the recovery, recycling and wholesale trading of waste and scrap materials generated through its business operations. The company's registered Standard Industrial Classification (SIC) codes are: 45112 - Sale of used cars and light motor vehicles 45200 - Maintenance and repair of motor vehicles 46770 - Wholesale of waste and scrap 46900 - Non-specialised wholesale trade Business review The company continued to expand throughout the financial year. Turnover increased significantly compared with the previous year, supported by increased vehicle sales, workshop activity and an expanding customer base. Operating profitability improved through higher trading volumes, tighter cost control and continued investment in business infrastructure. During the year the company invested in workshop equipment and software systems to improve operational efficiency, inventory control, customer management and accounting processes. These investments support the company's long-term growth strategy and future expansion. The company also increased staffing levels during the year in response to growing customer demand. Future developments The director intends to continue developing the business by expanding workshop capacity, increasing vehicle and parts inventory, strengthening relationships with customers and suppliers, investing in digital systems and improving working capital through additional finance facilities where appropriate. Directors BOTOND BARTUS served as director throughout the financial year. This report was approved by the Board of Directors and signed on its behalf by: BOTOND BARTUS Director



Directors

The director shown below has held office during the whole of the period from
1 July 2025 to 30 June 2026

Botond Bartus

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 July 2026

And signed on behalf of the board by:
Name: Botond Bartus
Status: Director

BOTOND AUTOMOTIVE LIMITED

Profit And Loss Account

for the Period Ended 30 June 2026

2026 2025


£
£
Turnover: 367,187 269,348
Cost of sales: ( 201,953 ) ( 101,527 )
Gross profit(or loss): 165,234 167,821
Administrative expenses: ( 65,742 ) ( 146,027 )
Operating profit(or loss): 99,492 21,794
Profit(or loss) before tax: 99,492 21,794
Tax: ( 10,876 ) ( 4,141 )
Profit(or loss) for the financial year: 88,616 17,653

BOTOND AUTOMOTIVE LIMITED

Balance sheet

As at 30 June 2026

Notes 2026 2025


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets: 3 11,500 0
Tangible assets: 4 32,800 0
Investments:   0 0
Total fixed assets: 44,300 0
Current assets
Stocks: 5 32,061 26,392
Debtors: 6 94,258 3,688
Cash at bank and in hand: 30,404 11,466
Total current assets: 156,723 41,546
Prepayments and accrued income: 0 0
Creditors: amounts falling due within one year: 7 ( 98,795 ) ( 27,934 )
Net current assets (liabilities): 57,928 13,612
Total assets less current liabilities: 102,228 13,612
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): 102,228 13,612
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 102,128 13,512
Total Shareholders' funds: 102,228 13,612

The notes form part of these financial statements

BOTOND AUTOMOTIVE LIMITED

Balance sheet statements

For the year ending 30 June 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.

This report was approved by the board of directors on 23 July 2026
and signed on behalf of the board by:

Name: Botond Bartus
Status: Director

The notes form part of these financial statements

BOTOND AUTOMOTIVE LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover comprises revenue from the sale of used motor vehicles, vehicle parts, workshop labour, maintenance and repair services, together with income from wholesale trading and the sale of scrap and recyclable materials where applicable. Revenue is recognised when goods are supplied or services rendered, exclusive of Value Added Tax. Turnover includes an element derived from cash and till-based takings, estimated by the directors from the company's accounting records.

    Tangible fixed assets depreciation policy

    Tangible fixed assets, including workshop equipment, and intangible assets comprising business software are stated at cost. The assets were acquired to support the expansion of workshop operations, inventory management, accounting and customer administration. No depreciation or amortisation has been charged during the period as the assets were acquired part-way through the year and were not considered to have suffered a material diminution in value by the balance sheet date. The directors will review depreciation and amortisation policies in future accounting periods.

BOTOND AUTOMOTIVE LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 5 3

BOTOND AUTOMOTIVE LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 July 2025 0 0
Additions 11,500 11,500
Disposals
Revaluations
Transfers
At 30 June 2026 11,500 11,500
Amortisation
At 1 July 2025 0 0
Charge for year
On disposals
Other adjustments
At 30 June 2026 0 0
Net book value
At 30 June 2026 11,500 11,500
At 30 June 2025 0 0

BOTOND AUTOMOTIVE LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2025 0 0
Additions 32,800 32,800
Disposals
Revaluations
Transfers
At 30 June 2026 32,800 32,800
Depreciation
At 1 July 2025 0 0
Charge for year 0 0
On disposals 0 0
Other adjustments 0 0
At 30 June 2026 0 0
Net book value
At 30 June 2026 32,800 32,800
At 30 June 2025 0 0

BOTOND AUTOMOTIVE LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

5. Stocks

2026 2025
£ £
Stocks 32,061 26,392
Total 32,061 26,392

BOTOND AUTOMOTIVE LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

6. Debtors

2026 2025
£ £
Trade debtors 94,258 3,688
Total 94,258 3,688

BOTOND AUTOMOTIVE LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2026

7. Creditors: amounts falling due within one year note

2026 2025
£ £
Trade creditors 54,298 23,793
Taxation and social security 20,498 4,141
Other creditors 23,999 0
Total 98,795 27,934