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Registered Number: 05230081
England and Wales
A 2 B EURO CARS LIMITED
Abridged Accounts
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

A 2 B EURO CARS LIMITED Contents Page For the year ended 30 November 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

A 2 B EURO CARS LIMITED Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 31,250 |  | 37,500
Tangible fixed assets | 4 | 3,162,500 |  | 1,645,610
|  | 3,193,750 |  | 1,683,110
Current assets |  |  |
Debtors: amounts falling due within one year |  | 691,961 |  | 651,173
Debtors: amounts falling due after one year |  | 71,911 |  | 35,398
Cash at bank and in hand |  | 892,846 |  | 1,417,367
|  | 1,656,718 |  | 2,103,938
Creditors: amount falling due within one year |  | (2,010,106) |  | (1,670,770)
Net current assets |  | (353,388) |  | 433,168
Total assets less current liabilities |  | 2,840,362 |  | 2,116,278
Creditors: amount falling due after more than one year |  | (868,590) |  | (226,652)
Net assets |  | 1,971,772 |  | 1,889,626
Capital and reserves |  |  |
Called up share capital | 5 | 4 |  | 4
Profit and loss account |  | 1,971,768 |  | 1,889,622
Shareholders' funds |  | 1,971,772 |  | 1,889,626
For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 28 July 2026 and were signed by:
------------------------------- Khalid Farooq Director
1

A 2 B EURO CARS LIMITED Notes to the Abridged Financial Statements For the year ended 30 November 2025
General Information A 2 B EURO CARS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05230081, registration address 62 Westgate, Peterborough, PE11RG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 0% Straight Line
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 20% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 20% Straight Line
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
2. | Average number of employees Average number of employees during the year was 17 (2024 : 16).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 December 2024 | 62,500 |  | 62,500
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 62,500 |  | 62,500
Amortisation
At 01 December 2024 | 25,000 |  | 25,000
Charge for year | 6,250 |  | 6,250
On disposals | - |  | -
At 30 November 2025 | 31,250 |  | 31,250
Net book values
At 30 November 2025 | 31,250 |  | 31,250
At 30 November 2024 | 37,500 |  | 37,500
4. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 December 2024 | 890,564 |  | 140,632 |  | 1,453,732 |  | 4,820 |  | 148,231 |  | - |  | 2,637,979
Additions | - |  | - |  | 268,786 |  | - |  | 2,145 |  | 1,486,213 |  | 1,757,144
Disposals | - |  | - |  | (100,406) |  | - |  | - |  | - |  | (100,406)
At 30 November 2025 | 890,564 |  | 140,632 |  | 1,622,112 |  | 4,820 |  | 150,376 |  | 1,486,213 |  | 4,294,717
Depreciation
At 01 December 2024 | - |  | 117,173 |  | 732,812 |  | 4,597 |  | 137,787 |  | - |  | 992,369
Charge for year | - |  | 4,634 |  | 173,846 |  | 48 |  | 3,027 |  | - |  | 181,555
On disposals | - |  | - |  | (41,707) |  | - |  | - |  | - |  | (41,707)
At 30 November 2025 | - |  | 121,807 |  | 864,951 |  | 4,645 |  | 140,814 |  | - |  | 1,132,217
Net book values
Closing balance as at 30 November 2025 | 890,564 |  | 18,825 |  | 757,161 |  | 175 |  | 9,562 |  | 1,486,213 |  | 3,162,500
Opening balance as at 01 December 2024 | 890,564 |  | 23,459 |  | 720,920 |  | 223 |  | 10,444 |  | - |  | 1,645,610
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
4 Odrinary shares of £1.00 each | 4 |  | 4
| 4 |  | 4
6. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2025 £ |  | 2024 £ |  | 2025 £ |  | 2024 £
K FAROOQ PROPERTIES LIMITED | 0 |  | 0 |  | 161,762 |  | 35,916
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