MS Autocare Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09534769

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		51,324		38,586

			51,324		38,586
CURRENT ASSETS
Cash at bank and in hand		114,721		77,757

		114,721		77,757
Creditors: Amounts Falling Due Within One Year	5	(82,619 )		(55,641 )

NET CURRENT ASSETS (LIABILITIES)			32,102		22,116

TOTAL ASSETS LESS CURRENT LIABILITIES			83,426		60,702

Creditors: Amounts Falling Due After More Than One Year	6		-		(4,340 )

NET ASSETS			83,426		56,362

CAPITAL AND RESERVES
Called up share capital	8		4		4
Profit and Loss Account			83,422		56,358

SHAREHOLDERS' FUNDS			83,426		56,362

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MS Autocare Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Harry Smith

Director

17 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

MS Autocare Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09534769 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added taxes, and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Motor Vehicles	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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MS Autocare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

2.5. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

The average number of employees, including directors, during the year was as follows: 4 (2025: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 May 2025	11,367	43,133	54,500
Additions	2,850	27,000	29,850

As at 30 April 2026	14,217	70,133	84,350

Depreciation
As at 1 May 2025	4,132	11,782	15,914
Provided during the period	2,523	14,589	17,112

As at 30 April 2026	6,655	26,371	33,026

Net Book Value
As at 30 April 2026	7,562	43,762	51,324

As at 1 May 2025	7,235	31,351	38,586

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MS Autocare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	4,340	10,415
Trade creditors	13,824	348
Other creditors	31,754	17,642
Taxation and social security	32,701	27,236

	82,619	55,641

6. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	4,340

7. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,340	10,415
Later than one year and not later than five years	-	4,340

	4,340	14,755

	4,340	14,755

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

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