REGISTERED NUMBER: 04877174 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

U.S. Rent A Car Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

G J Boswell

SECRETARY:

G J Boswell

REGISTERED OFFICE:

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

REGISTERED NUMBER:

04877174 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Tangible assets

4

7,432

7,261

CURRENT ASSETS

Stocks

5

196,609

321,749

Debtors

6

1,662,535

2,338,582

Cash at bank and in hand

2,353,284

2,063,227

4,212,428

4,723,558

CREDITORS

Amounts falling due within one year

7

(2,128,023

)

(2,559,068

)

NET CURRENT ASSETS

2,084,405

2,164,490

TOTAL ASSETS LESS CURRENT LIABILITIES

2,091,837

2,171,751

PROVISIONS FOR LIABILITIES

(645

)

(373

)

NET ASSETS

2,091,192

2,171,378

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

2,090,892

2,171,078

SHAREHOLDERS' FUNDS

2,091,192

2,171,378

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 28 July 2026 and were signed by:

G J Boswell - Director

1.	STATUTORY INFORMATION

U.S. Rent A Car 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents commission receivable from the sale of car hire and ancillary services.

U.S. Rent A Car Limited acts as an intermediary between its customers and the ultimate sellers of car hire services. Commission is recognised at the point of car hire by the customer.

Where payments are received from customers in advance of travel, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Domain name and website

-

33.33% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the end of each quarter after the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Operating leases

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.

Pension costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Domain

Fixtures

name and

and

Motor

website

fittings

vehicles

Totals

£

£

£

£

COST

At 1 November 2024

22,950

32,971

12,500

68,421

Additions

-

2,747

-

2,747

At 31 October 2025

22,950

35,718

12,500

71,168

DEPRECIATION

At 1 November 2024

22,949

25,712

12,499

61,160

Charge for year

-

2,576

-

2,576

At 31 October 2025

22,949

28,288

12,499

63,736

NET BOOK VALUE

At 31 October 2025

1

7,430

1

7,432

At 31 October 2024

1

7,259

1

7,261

5.

STOCKS

2025

2024

£

£

Stock

196,609

321,749

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,586

1,586

VAT

3,755

2,633

Prepayments

1,657,194

2,334,363

1,662,535

2,338,582

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

37,972

18,692

Social security and other taxes

1,887

2,249

Other creditors

68

1,078

Deferred income

2,083,905

2,532,291

Accruals

4,191

4,758

2,128,023

2,559,068

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

6,030

5,886