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REGISTERED NUMBER: 08822875 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

UK Truckparts Limited

| UK Truckparts Limited (Registered number: 08822875) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| UK Truckparts Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | Mr G Culora

| REGISTERED OFFICE: | 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP

| REGISTERED NUMBER: | 08822875 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Iain McMurray BSc(Hons) FCA

| AUDITORS: | Thickbroom Coventry

| Chartered Accountants

| and Statutory Auditors

| 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP

| UK Truckparts Limited (Registered number: 08822875) |

Statement of Financial Position

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 184,561 |  | 258,916 |  |

CURRENT ASSETS

Stocks | 1,175,935 |  | 1,081,298 |  |

Debtors | 5 | 2,123,789 |  | 2,200,151 |  |

Cash at bank | 403,979 |  | 78,568 |  |

3,703,703 |  | 3,360,017 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,360,355 | ) | (1,437,950 | ) |

NET CURRENT ASSETS | 2,343,348 |  | 1,922,067 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,527,909 |  | 2,180,983 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (76,673 | ) | (119,265 | ) |

PROVISIONS FOR LIABILITIES | (36,777 | ) | (53,893 | ) |

NET ASSETS | 2,414,459 |  | 2,007,825 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 2,414,359 |  | 2,007,725 |  |

SHAREHOLDERS' FUNDS | 2,414,459 |  | 2,007,825 |  |

| UK Truckparts Limited (Registered number: 08822875) |

Statement of Financial Position - continued

31 December 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2026 and were signed by:

Mr G Culora - Director

| UK Truckparts Limited (Registered number: 08822875) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| UK Truckparts 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Critical accounting judgements and key sources of estimation uncertainty

| Tangible and intangible assets

| Fixtures and fittings, plant and machinery and motor vehicles are depreciated based on their useful lives. Depreciation on tangible assets is recognised on a reducing balance basis over their estimated useful lives.

| The company assesses tangible fixed assets where there are indications that the assets could be impaired. Indicators of impairment include factors both inside and outside the organisation, which give indication of a reduction in value. Where there are indicators of a reduction in the carrying value of the asset, the company estimates the recoverable amount of the cash generating unit to which the asset belongs.

| Debtors

| The directors assess the recoverability of the amounts outstanding at the balance sheet date, undertaking a review of the age profile of the debt, historic collection rates and the nature and class of the debt.

| Work in progress

| The directors assess the costs incurred in respect of ongoing jobs. Where costs have been incurred and time has been spent on a job which has yet to be billed at the balance sheet date, accrued work in progress is included in revenue based on underlying costs incurred and stage of completion.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| UK Truckparts Limited (Registered number: 08822875) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Short leasehold | - | over lease term

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 33% on cost

| Motor vehicles | - | 25% 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 Statement of Income and Retained Earnings, 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 statement of financial position 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 yearyear end and that are expected to apply to the reversal of the timing difference.

| 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 31 (2024 - 29 ) .

| UK Truckparts Limited (Registered number: 08822875) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | Plant and |  | and |  | Motor |

| leasehold |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 10,245 |  | 9,799 |  | 7,349 |  | 464,310 |  | 491,703 |  |

| Additions | 2,670 |  | 9,850 |  | 1,732 |  | 34,758 |  | 49,010 |  |

| Disposals | - |  | - |  | - |  | (102,383 | ) | (102,383 | ) |

| At 31 December 2025 | 12,915 |  | 19,649 |  | 9,081 |  | 396,685 |  | 438,330 |  |

| DEPRECIATION

| At 1 January 2025 | 10,245 |  | 8,609 |  | 6,451 |  | 207,482 |  | 232,787 |  |

| Charge for year | 2,670 |  | 3,654 |  | 1,397 |  | 85,922 |  | 93,643 |  |

| Eliminated on disposal | - |  | - |  | - |  | (72,661 | ) | (72,661 | ) |

| At 31 December 2025 | 12,915 |  | 12,263 |  | 7,848 |  | 220,743 |  | 253,769 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 7,386 |  | 1,233 |  | 175,942 |  | 184,561 |  |

| At 31 December 2024 | - |  | 1,190 |  | 898 |  | 256,828 |  | 258,916 |  |

| Included within the carrying value of tangible fixed assets are assets held under finance leases or hire purchase agreements amounting to £113,729 (2024: £162,762)

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 1,006,633 |  | 1,147,088 |  |

| Amounts owed by group undertakings | 1,003,307 |  | 950,749 |  |

| Other debtors | 113,849 |  | 102,314 |  |

2,123,789 |  | 2,200,151 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 32,695 |  | 45,902 |  |

| Trade creditors | 1,080,228 |  | 1,158,727 |  |

| Taxation and social security | 232,476 |  | 201,976 |  |

| Other creditors | 14,956 |  | 31,345 |  |

1,360,355 |  | 1,437,950 |  |

| UK Truckparts Limited (Registered number: 08822875) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

| There is a fixed and floating charge over the assets held by Santander UK PLC dated 16 June 2021 in respect of the invoice discounting finance. Charge code 0882 2875 0004.

| In addition, the company has granted a debenture in favour of Santander UK PLC dated 28 May 2021, with a fixed and floating charge over the assets not already covered by the invoice discounting finance granted above. Charge code 0882 2875 0003

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 76,673 |  | 119,265 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Auditors' Report was unqualified.

| Iain McMurray BSc(Hons) FCA (Senior Statutory Auditor)

| for and on behalf of Thickbroom Coventry

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is UK Truckcentre Limited, company number 12152853.

| Group accounts can be obtained by request at the registered office:

| 147a High Street

| Waltham Cross

| Hertfordshire

| EN8 7AP