SAN AUTO PARTS LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11632425

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,611		10,003

			20,611		10,003
CURRENT ASSETS
Stocks	5	920,250		868,800
Debtors	6	9,000		-
Cash at bank and in hand		47,691		97,019

		976,941		965,819
Creditors: Amounts Falling Due Within One Year	7	(589,839 )		(617,243 )

NET CURRENT ASSETS (LIABILITIES)			387,102		348,576

TOTAL ASSETS LESS CURRENT LIABILITIES			407,713		358,579

Creditors: Amounts Falling Due After More Than One Year	8		(65,373 )		(65,373 )

NET ASSETS			342,340		293,206

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			342,240		293,106

SHAREHOLDERS' FUNDS			342,340		293,206

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SAN AUTO PARTS LTD

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

MR MOHAMAD NAIM KHAN

Director

28/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

SAN AUTO PARTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11632425 . The registered office is 111 HEADSTONE ROAD, HARROW, HA1 1PG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on reduced value
Motor Vehicles	20% on reduced value
Fixtures & Fittings	20% on reduced value
Computer Equipment	20% on reduced value

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

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SAN AUTO PARTS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	-	9,995	3,657	13,652
Additions	10,000	-	4,846	14,846

As at 31 October 2025	10,000	9,995	8,503	28,498

Depreciation
As at 1 November 2024	-	2,499	1,150	3,649
Provided during the period	2,000	1,499	739	4,238

As at 31 October 2025	2,000	3,998	1,889	7,887

Net Book Value
As at 31 October 2025	8,000	5,997	6,614	20,611

As at 1 November 2024	-	7,496	2,507	10,003

5. Stocks

	2025	2024
	£	£
Stock	920,250	868,800

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	9,000	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	537,794	537,793
Other creditors	21,101	20,756
Taxation and social security	30,944	58,694

	589,839	617,243

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Amounts owed to participating interests	65,373	65,373

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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