Auriga Automotive Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05188874

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,823		43,900

			34,823		43,900
CURRENT ASSETS
Stocks	5	631,511		584,350
Debtors	6	87,344		67,619
Cash at bank and in hand		80,536		112,030

		799,391		763,999
Creditors: Amounts Falling Due Within One Year	7	(326,221 )		(366,486 )

NET CURRENT ASSETS (LIABILITIES)			473,170		397,513

TOTAL ASSETS LESS CURRENT LIABILITIES			507,993		441,413

Creditors: Amounts Falling Due After More Than One Year	8		-		(2,500 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,350 )		(10,500 )

NET ASSETS			499,643		428,413

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			499,641		428,411

SHAREHOLDERS' FUNDS			499,643		428,413

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Auriga Automotive Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr N A Prados Director	Mr S P Scarratt Director
30 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Auriga Automotive Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05188874 . The registered office is Dyche Lane, Coal Aston, Dronfield, Derbyshire, S18 3AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Revenue from car servicing, repairs and bodywork is recognised when the service is performed and the customer collects the vehicle, representing the satisfaction of the performance obligation. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

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Auriga Automotive Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2025: 19)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2025	98,020	5,088	5,759	108,867
Additions	4,315	-	673	4,988
Disposals	(6,191 )	(2,138 )	-	(8,329 )

As at 31 March 2026	96,144	2,950	6,432	105,526

Depreciation
As at 1 April 2025	56,586	4,226	4,155	64,967
Provided during the period	11,105	143	1,357	12,605
Disposals	(5,017 )	(1,852 )	-	(6,869 )

As at 31 March 2026	62,674	2,517	5,512	70,703

Net Book Value
As at 31 March 2026	33,470	433	920	34,823

As at 1 April 2025	41,434	862	1,604	43,900

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Auriga Automotive Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Stocks

	2026	2025
	£	£
Stock	631,511	584,350

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	63,693	40,698
Other debtors	23,651	26,921

	87,344	67,619

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	67,470	56,512
Bank loans and overdrafts	125,925	188,626
Other creditors	43,096	52,780
Taxation and social security	89,730	68,568

	326,221	366,486

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	2,500

9. Secured Creditors

Within Bank loans is a stock loan of £123,423 which is secured on stock held.

An overdraft facility of £25,000 is secured by a personal guarantee from the directors.

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	49,833	44,000
Later than one year and not later than five years	176,333	42,833
Later than five years	216,667	-

	442,833	86,833

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