REGISTERED NUMBER: 05265257

Unaudited Financial Statements

For The Year Ended 31st October 2025

for

Tyre and Battery Centre Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTOR:

P T Miles

REGISTERED OFFICE:

Unit 2

Shepherd Road

Gloucester

Gloucestershire

GL2 5EL

REGISTERED NUMBER:

05265257

ACCOUNTANTS:

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

19,998

19,157

19,998

19,157

CURRENT ASSETS

Stocks

6

68,250

67,700

Debtors

7

37,115

33,484

Cash at bank and in hand

150,264

195,506

255,629

296,690

CREDITORS

Amounts falling due within one year

8

231,244

257,090

NET CURRENT ASSETS

24,385

39,600

TOTAL ASSETS LESS CURRENT LIABILITIES

44,383

58,757

CREDITORS

Amounts falling due after more than one year

9

(13,333

)

(23,333

)

PROVISIONS FOR LIABILITIES

10

(3,800

)

(3,640

)

NET ASSETS

27,250

31,784

CAPITAL AND RESERVES

Called up share capital

11

150

150

Share premium

12

19,950

19,950

Retained earnings

12

7,150

11,684

SHAREHOLDERS' FUNDS

27,250

31,784

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 and authorised for issue by the director and authorised for issue on 7th May 2026 and were signed by:

P T Miles - Director

1.	STATUTORY INFORMATION

Tyre and Battery Centre Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

266,226

AMORTISATION

At 1st November 2024

and 31st October 2025

266,226

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st November 2024

225

73,494

576

74,295

Additions

-

3,776

-

3,776

At 31st October 2025

225

77,270

576

78,071

DEPRECIATION

At 1st November 2024

109

54,535

494

55,138

Charge for year

17

2,891

27

2,935

At 31st October 2025

126

57,426

521

58,073

NET BOOK VALUE

At 31st October 2025

99

19,844

55

19,998

At 31st October 2024

116

18,959

82

19,157

6.

STOCKS

31.10.25

31.10.24

£

£

Stocks

68,250

67,700

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

36,084

32,476

Other Debtors & Prepayments

1,031

1,008

37,115

33,484

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

199,641

207,126

Tax

1,591

10,938

Social security and other taxes

684

2,007

VAT

11,934

10,178

Directors' current accounts

12,060

20,000

Accrued expenses

5,334

6,841

231,244

257,090

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

13,333

23,333

10.	PROVISIONS FOR LIABILITIES

31.10.25

31.10.24

£

£

Deferred tax

3,800

3,640

Deferred

tax

£

Balance at 1st November 2024

3,640

Charge to Income Statement during year

160

Balance at 31st October 2025

3,800

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

150

Ordinary

£1

150

150

12.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1st November 2024

11,684

19,950

31,634

Profit for the year

7,466

7,466

Dividends

(12,000

)

(12,000

)

At 31st October 2025

7,150

19,950

27,100

13.	RELATED PARTY DISCLOSURES

During the year, total dividends of £12,000 (2024 - £20,000) were paid to the director .

14.	ULTIMATE CONTROLLING PARTY

The controlling party is P T Miles.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Tyre and Battery Centre Limited for the year ended 31st October 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Tyre and Battery Centre Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Tyre and Battery Centre Limited and state those matters that we have agreed to state to the director of Tyre and Battery Centre Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Tyre and Battery Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Tyre and Battery Centre Limited. You consider that Tyre and Battery Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Tyre and Battery Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wildin (Accountants & Auditors) Ltd

Kings Buildings

Lydney

Gloucestershire

GL15 5HE

Date: 7th May 2026