Registration number: 06632790

P.T. Autocare Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

P.T. Autocare Limited

(Registration number: 06632790)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	45,853	55,202
Current assets
Stocks	6	3,955	4,265
Debtors	7	41,111	46,968
Cash at bank and in hand		320,492	225,805
		365,558	277,038
Creditors: Amounts falling due within one year	8	(96,379)	(63,250)
Net current assets		269,179	213,788
Total assets less current liabilities		315,032	268,990
Provisions for liabilities		(10,359)	(12,328)
Net assets		304,673	256,662
Capital and reserves
Called up share capital		50	50
Capital redemption reserve		50	50
Retained earnings		304,573	256,562
Shareholders' funds		304,673	256,662

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 August 2026 and signed on its behalf by:
 

P.T. Autocare Limited

(Registration number: 06632790)
Balance Sheet as at 31 March 2026

......................................... Mr P A Heptinstall Company secretary and director

......................................... Miss K J Heptinstall Director

P.T. Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1, Altamode Complex
Sandall Stones Road
Kirk Sandall Ind Est, Kirk Sandall
Doncaster
South Yorkshire
DN3 1QR

These financial statements were authorised for issue by the Board on 18 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the accrual model.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

P.T. Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	5 years straight line
Motor vehicles	25% reducing balance
Office equipment	25% reducing balance
Plant and machinery	15% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

P.T. Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 6 (2025 - 6).

P.T. Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	2,498	2,498
At 31 March 2026	2,498	2,498
Amortisation
At 1 April 2025	2,498	2,498
At 31 March 2026	2,498	2,498
Carrying amount
At 31 March 2026	-	-

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	7,360	85,733	2,880	95,973
Disposals	-	-	(280)	(280)
At 31 March 2026	7,360	85,733	2,600	95,693
Depreciation
At 1 April 2025	1,472	38,272	1,028	40,772
Charge for the year	1,472	7,255	411	9,138
Eliminated on disposal	-	-	(70)	(70)
At 31 March 2026	2,944	45,527	1,369	49,840
Carrying amount
At 31 March 2026	4,416	40,206	1,231	45,853
At 31 March 2025	5,888	47,462	1,852	55,202

Included within the net book value of land and buildings above is £4,416 (2025 - £5,888) in respect of short leasehold land and buildings.
 

P.T. Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Stocks

	2026 £	2025 £
Other inventories	3,955	4,265

7

Debtors

	2026 £	2025 £
Trade debtors	23,983	29,973
Other debtors	-	3,499
Prepayments	17,128	13,496
	41,111	46,968

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		31,637	29,325
Amounts owed to related parties	9	17,821	-
Taxation and social security		12,408	15,157
Corporation tax		28,462	14,378
Other creditors		2,159	2,145
Accrued expenses		3,892	2,245
		96,379	63,250

9	Related party transactions

Loans to related parties

2026	Key management £	Total £
At start of period	3,499	3,499
Repaid	(3,499)	(3,499)
At end of period	-	-

P.T. Autocare Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

2025	Key management £	Total £
Advanced	3,499	3,499
At end of period	3,499	3,499