Autocentre Engineering Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03914610 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AUTOCENTRE ENGINEERING SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K P Courtney

Mrs P E Courtney

J A Courtney

SECRETARY:

Mrs P E Courtney

REGISTERED OFFICE:

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

REGISTERED NUMBER:

03914610 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Tangible assets

4

122,127

152,396

CURRENT ASSETS

Stocks

45,174

54,865

Debtors

5

237,811

178,393

Cash at bank

320,832

302,422

603,817

535,680

CREDITORS

Amounts falling due within one year

6

119,214

140,447

NET CURRENT ASSETS

484,603

395,233

TOTAL ASSETS LESS CURRENT
LIABILITIES

606,730

547,629

CREDITORS

Amounts falling due after more than one
year

7

-

(10,000

)

PROVISIONS FOR LIABILITIES

(25,324

)

(32,529

)

NET ASSETS

581,406

505,100

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

581,306

505,000

SHAREHOLDERS' FUNDS

581,406

505,100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

K P Courtney - Director

1.	STATUTORY INFORMATION

Autocentre Engineering Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Long leasehold

-

in accordance with the property

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% 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 Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Motor

leasehold

machinery

fittings

vehicles

Totals

£

COST

At 1 January 2025

4,429

96,326

80,311

88,302

269,368

Additions

-

7,093

941

-

8,034

Disposals

-

(164

)

-

(164

)

At 31 December 2025

4,429

103,419

81,088

88,302

277,238

DEPRECIATION

At 1 January 2025

1,401

43,648

53,913

18,010

116,972

Charge for year

295

13,705

6,730

17,573

38,303

Eliminated on disposal

-

(164

)

-

(164

)

At 31 December 2025

1,696

57,353

60,479

35,583

155,111

NET BOOK VALUE

At 31 December 2025

2,733

46,066

20,609

52,719

122,127

At 31 December 2024

3,028

52,678

26,398

70,292

152,396

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

5,430

-

Other debtors

232,381

178,393

237,811

178,393

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,000

Trade creditors

15,387

12,253

Taxation and social security

89,301

113,432

Other creditors

4,526

4,762

119,214

140,447

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

-

10,000

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £100,500 were paid to the directors .

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors, jointly.