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Company Registration No. 04100283 (England and Wales)
HISTORIC MOTOR RACING NEWS LIMITED Unaudited accounts for the year ended 31 December 2025
HISTORIC MOTOR RACING NEWS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HISTORIC MOTOR RACING NEWS LIMITED Company Information for the year ended 31 December 2025
Director
Mrs C Scotti
Company Number
04100283 (England and Wales)
Registered Office
32 Lodge Lane Chalfont St. Giles Buckinghamshire HP8 4AF England
Accountants
Nicola Dunning 32 Lodge Lane Chalfont St. Giles Buckinghamshire HP8 4AF
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HISTORIC MOTOR RACING NEWS LIMITED Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Current assets
Debtors
5
4,424
6,734
Cash at bank and in hand
8,654
10,949
13,078
17,683
Creditors: amounts falling due within one year
6
(61,086)
(56,110)
Net current liabilities
(48,008)
(38,427)
Net liabilities
(48,008)
(38,427)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(48,010)
(38,429)
Shareholders' funds
(48,008)
(38,427)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 May 2026 and were signed on its behalf by
Mrs C Scotti Director Company Registration No. 04100283
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HISTORIC MOTOR RACING NEWS LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
HISTORIC MOTOR RACING NEWS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04100283. The registered office is 32 Lodge Lane, Chalfont St. Giles, Buckinghamshire, HP8 4AF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
Going concern
The company's balance sheet shows an insolvent position at the balance sheet date. The director has arranged adequate funding to finance the company's continuing activities and to enable it to pay its debts as and when they fall due for payment, and accordingly considers that the company is a going concern and the financial statements have been prepared on this basis.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 January 2025
1,261
At 31 December 2025
1,261
Depreciation
At 1 January 2025
1,261
At 31 December 2025
1,261
Net book value
At 31 December 2025
-
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HISTORIC MOTOR RACING NEWS LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,486
-
Trade debtors
1,858
5,660
Accrued income and prepayments
202
199
Other debtors
878
875
4,424
6,734
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
780
Trade creditors
4,410
668
Other creditors
20,712
20,652
Loans from directors
35,214
33,260
Accruals
750
750
61,086
56,110
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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