REGISTERED NUMBER: 04967846 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

VEHICLE ACCESSORIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L D Fletcher

Ms T E Long

REGISTERED OFFICE:

Unit 1 - 2, Rear of Number 12

Emery Road

Brislington

Bristol

BS4 5PF

REGISTERED NUMBER:

04967846 (England and Wales)

ACCOUNTANT:

Grahame J Harbour Limited

1 Windrush Road

Keynsham

Bristol

Avon

BS31 1QL

FIXED ASSETS

Tangible assets

4

63,603

80,621

CURRENT ASSETS

Stocks

77,164

94,536

Debtors

5

690,379

287,392

Cash at bank and in hand

203,921

498,614

971,464

880,542

CREDITORS

Amounts falling due within one year

6

232,397

224,657

NET CURRENT ASSETS

739,067

655,885

TOTAL ASSETS LESS CURRENT LIABILITIES

802,670

736,506

PROVISIONS FOR LIABILITIES

15,901

20,155

NET ASSETS

786,769

716,351

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

785,769

715,351

SHAREHOLDERS' FUNDS

786,769

716,351

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

L D Fletcher - Director

1.	STATUTORY INFORMATION

Vehicle Accessories 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.

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.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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 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 22 (2025 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

118,052

28,515

229,226

10,028

385,821

DEPRECIATION

At 1 April 2025

91,096

24,093

179,984

10,027

305,200

Charge for year

4,044

664

12,310

-

17,018

At 31 March 2026

95,140

24,757

192,294

10,027

322,218

NET BOOK VALUE

At 31 March 2026

22,912

3,758

36,932

1

63,603

At 31 March 2025

26,956

4,422

49,242

1

80,621

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

237,015

286,872

Amounts owed by group undertakings

452,844

-

Other debtors

520

520

690,379

287,392

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

115,647

79,828

Taxation and social security

106,307

135,019

Other creditors

10,443

9,810

232,397

224,657

7.	ULTIMATE CONTROLLING PARTY

The controlling party is L D Fletcher.