REGISTERED NUMBER: 05901128 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

PAUL HART CARS (WARRINGTON) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P A Hart

Mrs K Hart

SECRETARY:

Mrs K Hart

REGISTERED OFFICE:

56 Clarence Road

Grappenhall

Warrington

WA4 2PQ

REGISTERED NUMBER:

05901128 (England and Wales)

ACCOUNTANTS:

Accountancy Summit Limited

Chartered Accountants

144 Knutsford Road

Grappenhall

Warrington

Cheshire

WA4 2PW

FIXED ASSETS

Tangible assets

4

1,312

3,025

CURRENT ASSETS

Stocks

103,988

133,300

Debtors

5

14,385

29,905

Cash in hand

799

914

119,172

164,119

CREDITORS

Amounts falling due within one year

6

110,625

79,030

NET CURRENT ASSETS

8,547

85,089

TOTAL ASSETS LESS CURRENT LIABILITIES

9,859

88,114

CREDITORS

Amounts falling due after more than one year

7

13,674

59,150

NET (LIABILITIES)/ASSETS

(3,815

)

28,964

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(4,815

)

27,964

(3,815

)

28,964

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 11 June 2026 and were signed on its behalf by:

P A Hart - Director

1.	STATUTORY INFORMATION

Paul Hart Cars (Warrington) 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.

Improvements to property

-

in accordance with the property

Plant and machinery

-

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.

Going concern

Continuation of the company's activities is dependent upon the support of the Directors and bank. These financial statements have been prepared on the basis of this support continuing, and take no account of any adjustments that may be necessary if the company is unable to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

property

machinery

Totals

£

£

£

COST

At 1 December 2024

and 30 November 2025

18,278

21,942

40,220

DEPRECIATION

At 1 December 2024

16,840

20,355

37,195

Charge for year

1,437

276

1,713

At 30 November 2025

18,277

20,631

38,908

NET BOOK VALUE

At 30 November 2025

1

1,311

1,312

At 30 November 2024

1,438

1,587

3,025

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Trade debtors

9,390

29,905

Other debtors

4,995

-

14,385

29,905

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans and overdrafts

82,122

22,919

Trade creditors

17,537

25,714

Taxation and social security

6,524

22,169

Other creditors

4,442

8,228

110,625

79,030

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/11/25

30/11/24

£

£

Bank loans

13,674

59,150

8.	SECURED DEBTS

The following secured debts are included within creditors:

30/11/25

30/11/24

£

£

Bank overdrafts

60,027

22,919

Bank loans

35,769

59,150

95,796

82,069

9.	ULTIMATE CONTROLLING PARTY

The controlling party is P A Hart.