REGISTERED NUMBER: 05352063 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 JANUARY 2025 TO 28 FEBRUARY 2026

FOR

EUROPEAN CAR CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Mumtaz

Mrs I Kauser

REGISTERED OFFICE:

27 St Cuthberts Street

Bedford

Bedfordshire

MK40 3JG

REGISTERED NUMBER:

05352063 (England and Wales)

ACCOUNTANTS:

Digital Tax Matters Limited

27 St Cuthberts Street

Bedford

MK40 3JG

FIXED ASSETS

Tangible assets

4

71,151

74,430

CURRENT ASSETS

Stocks

1,418

1,276

Debtors

5

199,871

174,969

Cash at bank and in hand

6,799

2,584

208,088

178,829

CREDITORS

Amounts falling due within one year

6

138,868

136,977

NET CURRENT ASSETS

69,220

41,852

TOTAL ASSETS LESS CURRENT LIABILITIES

140,371

116,282

CREDITORS

Amounts falling due after more than one year

7

1,077

12,807

NET ASSETS

139,294

103,475

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

139,194

103,375

SHAREHOLDERS' FUNDS

139,294

103,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 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 5 August 2026 and were signed on its behalf by:

T Mumtaz - Director

Mrs I Kauser - Director

1.	STATUTORY INFORMATION

European Car Centre 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

-

10% on cost

Motor vehicles

-

15% on reducing balance

Computer equipment

-

15% 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 period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was NIL (2024 - 6 ).

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

171,098

11,572

2,500

8,193

193,363

Additions

5,200

-

-

-

5,200

At 28 February 2026

176,298

11,572

2,500

8,193

198,563

DEPRECIATION

At 1 January 2025

100,098

9,640

2,313

6,882

118,933

Charge for period

7,621

483

47

328

8,479

At 28 February 2026

107,719

10,123

2,360

7,210

127,412

NET BOOK VALUE

At 28 February 2026

68,579

1,449

140

983

71,151

At 31 December 2024

71,000

1,932

187

1,311

74,430

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade debtors

53,324

101,872

Amounts owed by participating interests

146,547

73,097

199,871

174,969

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2024

£

£

Trade creditors

78,712

66,119

Amounts owed to participating interests

-

40,113

Taxation and social security

55,762

26,652

Other creditors

4,394

4,093

138,868

136,977

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2024

£

£

Other creditors

1,077

12,807