Company Registration No. 12610974 (England and Wales)
GERMAN AUTOCENTRE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
GERMAN AUTOCENTRE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 8
GERMAN AUTOCENTRE LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
1
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
123,761
152,404
Current assets
Stocks
10,340
9,220
Debtors
4
381,197
343,118
Cash at bank and in hand
338,228
88,434
729,765
440,772
Creditors: amounts falling due within one year
5
(661,982)
(528,441)
Net current assets/(liabilities)
67,783
(87,669)
Total assets less current liabilities
191,544
64,735
Provisions for liabilities
(10,977)
(17,194)
Net assets
180,567
47,541
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
180,557
47,531
Total equity
180,567
47,541

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 August 2026
Mr K Burnett
Director
Company registration number 12610974 (England and Wales)
GERMAN AUTOCENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
2
1
Accounting policies
Company information

German Autocentre Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte House, 500 Charlotte Road, Sheffield, S2 4ER.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Reporting period

The entity's reporting period had been extended to 18 months to 31 January 2025. This has been done so that all other companies reporting period can be aligned with Juniper Group which is parent company hence the comparative figures presented in accounts are not entirely comparable.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

GERMAN AUTOCENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
3
1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

GERMAN AUTOCENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
4
1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.14
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

GERMAN AUTOCENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
5
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
21
21
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 February 2025
347,740
21,275
11,474
126,138
506,627
Additions
-
0
610
-
0
12,000
12,610
At 31 January 2026
347,740
21,885
11,474
138,138
519,237
Depreciation and impairment
At 1 February 2025
254,976
15,320
7,482
76,445
354,223
Depreciation charged in the year
23,191
1,641
998
15,423
41,253
At 31 January 2026
278,167
16,961
8,480
91,868
395,476
Carrying amount
At 31 January 2026
69,573
4,924
2,994
46,270
123,761
At 31 January 2025
92,764
5,955
3,992
49,693
152,404
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
71,189
206,156
Amounts owed by group undertakings
277,425
90,139
Other debtors
32,583
46,823
381,197
343,118
GERMAN AUTOCENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
6
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
185,337
198,281
Corporation tax
62,903
116,459
Other taxation and social security
194,721
113,592
Other creditors
219,021
100,109
661,982
528,441
6
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
360,000
425,000
7
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

Sales
Sales
Purchases
Purchases
2026
2025
2026
2025
£
£
£
£
Entities with control, joint control or significant influence over the company
-
0
-
0
2,400
10,350
Other related parties
1,190,145
739,182
525,766
467,275

The following amounts were outstanding at the reporting end date:

2026
2025
Amounts due to related parties
£
£
Other related parties
-
141,731
2026
2025
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
277,425
90,139

Loans with group companies are not interest bearing and repayable on demand.

GERMAN AUTOCENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
7
Related party transactions
(Continued)
7
Other information

Security

The company has entered into a cross-guarantee arrangement in respect of borrowings o f a the parent company undertaking, Juniper Group Limted.

As part of this arrangement, a debenture incorporating fixed and floating charges over the assets of the company has been registered at Companies House.

The company has no primary obligation in respect of the underlying borrowing but has provided security in support of the related party’s obligations. In the event of default by that related party, the lender may enforce its security over the company’s assets.

GERMAN AUTOCENTRE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
8
8
Directors' transactions

Interest bearing loans have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Former director's loan
-
16,966
(16,966)
-
16,966
(16,966)
-
9
Parent company

The company is a 100% subsidiary of Juniper Group Limited, a company registered in England & Wales. The registered office of Juniper Group Limited is Charlotte House, 500 Charlotte Road, Sheffield, S2 4ER.

2026-01-31 2025-02-01 false false false 05 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr K Burnett 12610974 2025-02-01 2026-01-31 12610974 2026-01-31 12610974 2025-01-31 12610974 core:PlantMachinery 2026-01-31 12610974 core:FurnitureFittings 2026-01-31 12610974 core:ComputerEquipment 2026-01-31 12610974 core:MotorVehicles 2026-01-31 12610974 core:PlantMachinery 2025-01-31 12610974 core:FurnitureFittings 2025-01-31 12610974 core:ComputerEquipment 2025-01-31 12610974 core:MotorVehicles 2025-01-31 12610974 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 12610974 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 12610974 core:CurrentFinancialInstruments 2026-01-31 12610974 core:CurrentFinancialInstruments 2025-01-31 12610974 core:ShareCapital 2026-01-31 12610974 core:ShareCapital 2025-01-31 12610974 core:RetainedEarningsAccumulatedLosses 2026-01-31 12610974 core:RetainedEarningsAccumulatedLosses 2025-01-31 12610974 bus:Director1 2025-02-01 2026-01-31 12610974 core:PlantMachinery 2025-02-01 2026-01-31 12610974 core:FurnitureFittings 2025-02-01 2026-01-31 12610974 core:ComputerEquipment 2025-02-01 2026-01-31 12610974 core:MotorVehicles 2025-02-01 2026-01-31 12610974 2023-08-01 2025-01-31 12610974 core:PlantMachinery 2025-01-31 12610974 core:FurnitureFittings 2025-01-31 12610974 core:ComputerEquipment 2025-01-31 12610974 core:MotorVehicles 2025-01-31 12610974 2025-01-31 12610974 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2025-02-01 2026-01-31 12610974 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2023-08-01 2025-01-31 12610974 core:OtherRelatedParties core:SaleOrPurchaseGoods 2025-02-01 2026-01-31 12610974 core:OtherRelatedParties core:SaleOrPurchaseGoods 2023-08-01 2025-01-31 12610974 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 12610974 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 12610974 bus:FRS102 2025-02-01 2026-01-31 12610974 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 12610974 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP