2024-09-01 2025-08-31 false Capium Accounts Production 1.1 15086598 2024-09-01 2025-08-31 15086598 bus:AbridgedAccounts 2024-09-01 2025-08-31 15086598 bus:FRS102 2024-09-01 2025-08-31 15086598 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 15086598 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 15086598 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15086598 2024-09-01 2025-08-31 15086598 2025-08-31 15086598 bus:RegisteredOffice 2024-09-01 2025-08-31 15086598 core:WithinOneYear 2025-08-31 15086598 core:AfterOneYear 2025-08-31 15086598 1 2024-09-01 2025-08-31 15086598 bus:Director1 2024-09-01 2025-08-31 15086598 bus:Director1 2025-08-31 15086598 bus:Director1 2023-08-21 2024-08-31 15086598 2023-08-21 15086598 bus:LeadAgentIfApplicable 2024-09-01 2025-08-31 15086598 2023-08-21 2024-08-31 15086598 2024-08-31 15086598 core:WithinOneYear 2024-08-31 15086598 core:AfterOneYear 2024-08-31 15086598 bus:EntityAccountantsOrAuditors 2023-08-21 2024-08-31 15086598 core:CostValuation core:Non-currentFinancialInstruments 2025-08-31 15086598 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 15086598 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-08-31 15086598 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 15086598 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-08-31 15086598 core:Non-currentFinancialInstruments 2025-08-31 15086598 core:Non-currentFinancialInstruments 2024-08-31 15086598 core:ShareCapital 2025-08-31 15086598 core:ShareCapital 2024-08-31 15086598 core:RetainedEarningsAccumulatedLosses 2025-08-31 15086598 core:RetainedEarningsAccumulatedLosses 2024-08-31 15086598 dpl:Item1 2024-09-01 15086598 dpl:Item1 2025-08-31 15086598 dpl:Item1 2023-08-21 15086598 dpl:Item1 2024-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 15086598
England and Wales
JUNCTION 26 CARS LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 31 August 2025

JUNCTION 26 CARS LTD Contents Page For the year ended 31 August 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

JUNCTION 26 CARS LTD Statement of Financial Position As at 31 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks |  | 75,050 |  | 38,004
Debtors |  | 2,800 |  | 0
Cash at bank and in hand |  | 4,221 |  | 6,187
|  | 82,071 |  | 44,191
Creditors: amount falling due within one year |  | (82,207) |  | (35,663)
Net current assets |  | (136) |  | 8,528
Total assets less current liabilities |  | (136) |  | 8,528
Net assets |  | (136) |  | 8,528
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (236) |  | 8,428
Shareholders' funds |  | (136) |  | 8,528
For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 24 August 2026 and were signed by:
------------------------------- Kreshnik Rexhaj Director
1

JUNCTION 26 CARS LTD Notes to the Abridged Financial Statements For the year ended 31 August 2025
General Information JUNCTION 26 CARS LTD is a private company, limited by shares, registered in England and Wales, registration number 15086598, registration address 64 Castle Boulevard, Nottingham, NG7 1FN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
2