REGISTERED NUMBER: 07449563 (England and Wales)

Financial Statements for the Year Ended 30th November 2025

for

AUTO P FECT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Hawkes

REGISTERED OFFICE:

Old Doncaster Road

Wath-Upon-Dearne

Rotherham

South Yorkshire

S63 7EU

REGISTERED NUMBER:

07449563 (England and Wales)

ACCOUNTANTS:

Peter R Burton Accountants

43 Oswald Road

Scunthorpe

North Lincolnshire

DN15 7PN

FIXED ASSETS

Tangible assets

4

312,488

316,158

CURRENT ASSETS

Stocks

5,000

5,000

Debtors

5

-

81,888

Cash at bank and in hand

101,600

38,687

106,600

125,575

CREDITORS

Amounts falling due within one year

6

45,693

43,178

NET CURRENT ASSETS

60,907

82,397

TOTAL ASSETS LESS CURRENT LIABILITIES

373,395

398,555

CREDITORS

Amounts falling due after more than one year

7

169,323

191,514

NET ASSETS

204,072

207,041

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

203,972

206,941

SHAREHOLDERS' FUNDS

204,072

207,041

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 by the director and authorised for issue on 29th July 2026 and were signed by:

D Hawkes - Director

1.	STATUTORY INFORMATION

AUTO P FECT 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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% 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.

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 year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Office

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st December 2024

283,500

72,602

46,331

5,250

407,683

Additions

-

-

5,500

-

5,500

At 30th November 2025

283,500

72,602

51,831

5,250

413,183

DEPRECIATION

At 1st December 2024

-

65,535

21,054

4,936

91,525

Charge for year

-

1,413

7,694

63

9,170

At 30th November 2025

-

66,948

28,748

4,999

100,695

NET BOOK VALUE

At 30th November 2025

283,500

5,654

23,083

251

312,488

At 30th November 2024

283,500

7,067

25,277

314

316,158

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

-

226

Other debtors

-

81,662

-

81,888

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

20,392

14,302

Taxation and social security

21,229

27,162

Other creditors

4,072

1,714

45,693

43,178

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

6,540

16,400

Finance leases

-

3,208

Other creditors

162,783

171,906

169,323

191,514

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

6,540

16,400

Other loans more 5yrs instal

162,783

171,906

169,323

188,306

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1st December 2024

206,941

Profit for the year

9,031

Dividends

(12,000

)

At 30th November 2025

203,972