REGISTERED NUMBER: 02623392

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

Dealercast Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N G Pilling

M A Lythgoe

SECRETARY:

K L Lythgoe

REGISTERED OFFICE:

Barton Hall Estate Hardy Street

Eccles

Manchester

M30 7NB

REGISTERED NUMBER:

02623392

ACCOUNTANTS:

RAA Thompson Jones Business Solutions Ltd

2 Heap Bridge

Bury

Lancashire

BL9 7HR

Fixed assets

Tangible assets

5

34,063

32,783

Current assets

Stocks

15,450

15,000

Debtors

6

257,592

294,026

Cash at bank and in hand

603,152

678,594

876,194

987,620

Creditors

Amounts falling due within one year

7

(179,800

)

(239,328

)

Net current assets

696,394

748,292

Total assets less current liabilities

730,457

781,075

Capital and reserves

Called up share capital

4

3

Retained earnings

730,453

781,072

730,457

781,075

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

M A Lythgoe - Director

1.	STATUTORY INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Barton Hall Estate, Hardy Street, Eccles, Manchester, M30 7NB.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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.

Plant and machinery

-

15% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

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 Profit and Loss Account, 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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

281,714

43,095

5,747

330,556

Additions

-

29,995

-

29,995

Disposals

-

(27,500

)

-

(27,500

)

At 30 November 2025

281,714

45,590

5,747

333,051

DEPRECIATION

At 1 December 2024

278,730

14,028

5,015

297,773

Charge for year

1,702

9,741

244

11,687

Eliminated on disposal

-

(10,472

)

-

(10,472

)

At 30 November 2025

280,432

13,297

5,259

298,988

NET BOOK VALUE

At 30 November 2025

1,282

32,293

488

34,063

At 30 November 2024

2,984

29,067

732

32,783

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

227,195

261,020

Other debtors

30,397

33,006

257,592

294,026

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

130,597

197,581

Taxation and social security

33,578

30,299

Other creditors

15,625

11,448

179,800

239,328

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors entered into the following advances and credits with the company:

2025

Particulars

Balance brought forward

Advances tothe directors

Repayments

Balance carried forward

£

£

£

£

M A Lythgoe

(5,875)

1,721

(944)

(5,098)

(5,875)

1,721

(944)

(5,098)

2024

Particulars

Balance brought forward

Advances tothe directors

Repayments

Balance carried forward

£

£

£

£

M A Lythgoe

307

5,000

(11,182)

(5,875)

307

5,000

(11,182)

(5,875)