REGISTERED NUMBER: 07028325 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ODEON MOTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss K D Senescall

Mr A J Senescall

REGISTERED OFFICE:

The Old Wharf

Fosse Road North

Leicester

Leicestershire

LE3 5EG

REGISTERED NUMBER:

07028325 (England and Wales)

FIXED ASSETS

Tangible assets

4

498

623

CURRENT ASSETS

Debtors

5

55,352

57,099

CREDITORS

Amounts falling due within one year

6

24,029

24,844

NET CURRENT ASSETS

31,323

32,255

TOTAL ASSETS LESS CURRENT LIABILITIES

31,821

32,878

PROVISIONS FOR LIABILITIES

49

49

NET ASSETS

31,772

32,829

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

31,672

32,729

SHAREHOLDERS' FUNDS

31,772

32,829

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 July 2026 and were signed on its behalf by:

Miss K D Senescall - Director

Mr A J Senescall - Director

1.	STATUTORY INFORMATION

Odeon Motors 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 comprises the fair value for the sale of goods and services excluding value added taxes and represents net invoice value less estimated rebates, returns and settlement discounts. The company hires vehicles to customers, under standard terms and conditions. In all cases revenue is recognised when the invoice for the hire period is raised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

20% on reducing balance

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.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

33,440

DEPRECIATION

At 1 February 2025

32,817

Charge for year

125

At 31 January 2026

32,942

NET BOOK VALUE

At 31 January 2026

498

At 31 January 2025

623

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by associates

55,352

54,273

Other debtors

-

2,826

55,352

57,099

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

9,458

9,673

Trade creditors

139

-

Taxation and social security

12,647

13,470

Other creditors

1,785

1,701

24,029

24,844

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 February 2025

32,729

Deficit for the year

(1,057

)

At 31 January 2026

31,672

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Miss K D Senescall

Balance outstanding at start of year

-

8,695

Amounts repaid

-

(8,695

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The loan is interest free and repayable on demand.