Company registration number 11521025 (England and Wales)
DUALBRAND AUTOMOTIVE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
DUALBRAND AUTOMOTIVE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
DUALBRAND AUTOMOTIVE LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
23,456
26,567
Current assets
Stocks
7,163
5,230
Debtors
4
76,945
32,780
Cash at bank and in hand
4,465
4,872
88,573
42,882
Creditors: amounts falling due within one year
5
(104,114)
(65,401)
Net current liabilities
(15,541)
(22,519)
Total assets less current liabilities
7,915
4,048
Provisions for liabilities
(2,747)
(3,053)
Net assets
5,168
995
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
5,167
994
Total equity
5,168
995

For the financial 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.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 25 August 2026
Mr M Owens
Director
Company registration number 11521025 (England and Wales)
DUALBRAND AUTOMOTIVE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Dualbrand Automotive Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 7 Waterside Court, St. Helens, England, WA9 1UA. The principal place of business is Unit 2, 4 Blackstock Street, Liverpool, Merseyside, L3 6EP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% Straight line
Plant and equipment
15% Reducing balance
Office equipment
15% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Taxation

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

DUALBRAND AUTOMOTIVE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
2
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Office equipment
Total
£
£
£
£
Cost
At 1 September 2024
15,000
24,255
4,841
44,096
Additions
-
0
-
0
940
940
At 31 August 2025
15,000
24,255
5,781
45,036
Depreciation and impairment
At 1 September 2024
4,500
10,929
2,100
17,529
Depreciation charged in the year
1,500
1,999
552
4,051
At 31 August 2025
6,000
12,928
2,652
21,580
DUALBRAND AUTOMOTIVE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Office equipment
Total
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 August 2025
9,000
11,327
3,129
23,456
At 31 August 2024
10,500
13,326
2,741
26,567
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
14,471
210
Other debtors
62,474
32,570
76,945
32,780
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
22,342
14,890
Other creditors
81,772
50,511
104,114
65,401
6
Directors' transactions

The loan is unsecured, interest free and repayable on demand. All the figures are disclosed on an aggregate basis.

2025
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mr M Owens
30,736
56,901
(39,718)
47,919
30,736
56,901
(39,718)
47,919
2024
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Mr M Owens
24,918
52,200
(46,382)
30,736
24,918
52,200
(46,382)
30,736
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