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REGISTERED NUMBER: 10251529 (England and Wales)

| Dinks Auto Body Repairs Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

Dinks Auto Body Repairs Limited (Registered number: 10251529)

Contents of the Financial Statements

for the Year Ended 30 June 2025

| Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |  | to |  | 4

Notes to the financial statements | 5 |  | to |  | 9

Dinks Auto Body Repairs Limited

Company Information

for the Year Ended 30 June 2025

| Director: | F Richards

| Registered office: | 2 Saville Road

| Saville Road Industrial Estate

| Peterborough

| Cambridgeshire

| PE3 7PR

| Registered number: | 10251529 (England and Wales)

| Accountants: | Moore Thompson

| Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Dinks Auto Body Repairs Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Director's report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dinks Auto Body Repairs Limited for the year ended 30 June 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Dinks Auto Body Repairs Limited in accordance with the terms of our engagement letter dated 12 July 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Dinks Auto Body Repairs Limited and state those matters that we have agreed to state to the director of Dinks Auto Body Repairs Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dinks Auto Body Repairs Limited and its director for our work or for this report.

It is your duty to ensure that Dinks Auto Body Repairs Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Dinks Auto Body Repairs Limited. You consider that Dinks Auto Body Repairs Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dinks Auto Body Repairs Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

26 August 2026

Dinks Auto Body Repairs Limited (Registered number: 10251529)

Statement of Financial Position

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 1,220 |  | 1,548 |  |

1,220 |  | 1,548 |  |

Current assets

Stocks | 3,000 |  | 2,000 |  |

Debtors | 7 | 25,138 |  | 6,022 |  |

Cash at bank | 2,305 |  | 6,566 |  |

30,443 |  | 14,588 |  |

Creditors

Amounts falling due within one year | 8 | 131,414 |  | 31,265 |  |

Net current liabilities | (100,971 | ) | (16,677 | ) |

Total assets less current liabilities | (99,751 | ) | (15,129 | ) |

Creditors

Amounts falling due after more than one year | 9 | 1,477 |  | 11,223 |  |

Net liabilities | (101,228 | ) | (26,352 | ) |

Capital and reserves

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | (101,328 | ) | (26,452 | ) |

Shareholders' funds | (101,228 | ) | (26,352 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Dinks Auto Body Repairs Limited (Registered number: 10251529)

Statement of Financial Position - continued

30 June 2025

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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2026 and were signed by:

F Richards - Director

Dinks Auto Body Repairs Limited (Registered number: 10251529)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | Statutory information

| Dinks Auto Body 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. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| 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 for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible assets

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Dinks Auto Body Repairs Limited (Registered number: 10251529)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | Accounting policies - continued

| Depreciation

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery |  | 20% reducing balance |  |

| Computer equipment |  | 25% reducing balance |  |

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| 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 Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

Dinks Auto Body Repairs Limited (Registered number: 10251529)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | Accounting policies - continued

| Financial instruments

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Going concern

| At the balance sheet date, total liabilities exceed total assets by £101,228 (2024- £26,352). The company have operated within their bank facilities and the directors believe the company is a going concern and therefore the accounts have been prepared on a going concern basis.

4. | Employees and directors

| The average number of employees during the year was 3 (2024 - 2 ) .

5. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 July 2024

| and 30 June 2025 | 14,000 |  |

| Amortisation

| At 1 July 2024

| and 30 June 2025 | 14,000 |  |

| Net book value

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

Dinks Auto Body Repairs Limited (Registered number: 10251529)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

6. | Tangible fixed assets

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 July 2024

| and 30 June 2025 | 7,060 |  | 1,038 |  | 8,098 |  |

| Depreciation

| At 1 July 2024 | 5,866 |  | 684 |  | 6,550 |  |

| Charge for year | 239 |  | 89 |  | 328 |  |

| At 30 June 2025 | 6,105 |  | 773 |  | 6,878 |  |

| Net book value

| At 30 June 2025 | 955 |  | 265 |  | 1,220 |  |

| At 30 June 2024 | 1,194 |  | 354 |  | 1,548 |  |

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 23,516 |  | 3,508 |  |

| Deferred tax asset | - |  | 1,625 |  |

| Prepayments and accrued income | 1,622 |  | 889 |  |

25,138 |  | 6,022 |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,745 |  | 9,745 |  |

| Trade creditors | 7,916 |  | 2,272 |  |

| Amounts owed to related

| company | 96,260 |  | 4,935 |  |

| Social security and other taxes | 6,172 |  | 9,149 |  |

| VAT | 2,841 |  | 758 |  |

| Pension fund | 500 |  | 233 |  |

| Accruals and deferred income | 7,980 |  | 4,173 |  |

131,414 |  | 31,265 |  |

| Bank loans relate to a Bounce Back loan payable over six years. Interest is chargeable twelve months after the loan being drawn. This loan is 100% government backed.

9. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans | 1,477 |  | 11,223 |  |

| Bank loans relate to a Bounce Back loan payable over six years. Interest is chargeable twelve months after the loan being drawn. This loan is 100% government backed.

Dinks Auto Body Repairs Limited (Registered number: 10251529)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

10. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

11. | Provisions for liabilities

| 2025 |  |

| Deferred tax |  | - |  |

| Balance at 1 July 2024 |  | (1,625) |  |

| Profit and Loss account movement |  | 1,625 |  |

| Balance at 30 June 2025 |  | - |  |

| No deferred tax asset has been recognised in respect of the remaining unutilised tax losses of £19,907, as the director is uncertain as to when these losses will be utilised against future taxable profits.