ACL Auto Repairs Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 11662207 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

ACL Auto Repairs Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A T Cooper

C M Langford

REGISTERED OFFICE:

Polymer Court

Hope Street

Dudley

West Midlands

DY2 8RS

REGISTERED NUMBER:

11662207 (England and Wales)

ACCOUNTANTS:

Pride Accountants

Polymer Court

Hope Street

Dudley

West Midlands

DY2 8RS

FIXED ASSETS

Tangible assets

4

41,379

55,172

CURRENT ASSETS

Stocks

7,225

7,450

Debtors

5

19,297

18,621

Cash at bank and in hand

39,860

32,857

66,382

58,928

CREDITORS

Amounts falling due within one year

6

57,054

46,341

NET CURRENT ASSETS

9,328

12,587

TOTAL ASSETS LESS CURRENT
LIABILITIES

50,707

67,759

CREDITORS

Amounts falling due after more than one
year

7

(20,834

)

(36,418

)

PROVISIONS FOR LIABILITIES

10

(10,345

)

(10,483

)

NET ASSETS

19,528

20,858

CAPITAL AND RESERVES

Called up share capital

11

60

Retained earnings

19,468

20,798

SHAREHOLDERS' FUNDS

19,528

20,858

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 15 April 2026 and were signed on its behalf by:

C M Langford - Director

A T Cooper - Director

1.	STATUTORY INFORMATION

ACL Auto Repairs 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.

Plant and machinery

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 December 2024

and 30 November 2025

88,480

DEPRECIATION

At 1 December 2024

33,308

Charge for year

13,793

At 30 November 2025

47,101

NET BOOK VALUE

At 30 November 2025

41,379

At 30 November 2024

55,172

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

-

2,441

Loan with associated company

15,180

Prepayments

4,117

1,000

19,297

18,621

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts

16,064

16,333

Trade creditors

18,116

10,826

Taxation and social security

20,857

17,637

Other creditors

2,017

1,545

57,054

46,341

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Bank loans

20,834

36,418

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.11.25

30.11.24

£

Within one year

15,600

Between one and five years

10,400

26,000

41,600

9.	SECURED DEBTS

HSBC UK Bank Plc hold a debenture dated 17 March 2023 containing a fixed and floating charge over all assets.

10.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

Deferred tax

10,345

10,483

Deferred

tax

£

Balance at 1 December 2024

10,483

Provided during year

(138

)

Balance at 30 November 2025

10,345

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

60

Ordinary shares

£1

60

12.	RELATED PARTY DISCLOSURES

Debtors (including non interest bearing loans) as at 30 November 2025 include due from ACL MOT & Repairs Ltd £15,180 (2024-£15,180).

ACL Auto Repairs Limited and ACL MOT & Repairs Ltd share common directors and shareholders.

13.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party.