Advanced Autocare Limited - Filleted accounts

Registered number

06434772

Advanced Autocare Limited

Filleted Accounts

30 November 2025

Advanced Autocare Limited
Registered number:		06434772
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		19,200			19,200
Tangible assets	4		24,987			24,210
			44,187			43,410

Current assets
Stocks		2,750			2,750
Debtors	5	7,391			3,956
Cash at bank and in hand		22,476			17,386
		32,617			24,092

Creditors: amounts falling due within one year	6	(98,050)			(99,367)

Net current liabilities			(65,433)			(75,275)

Total assets less current liabilities			(21,246)			(31,865)

Creditors: amounts falling due after more than one year	10		-			(2,916)

Net liabilities			(21,246)			(34,781)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(21,346)			(34,881)

Shareholders' funds			(21,246)			(34,781)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Hallsworth
Director
Approved by the board on 28 August 2026

Advanced Autocare Limited
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	The financial statements are presented in sterling, which is the functional currency of the company, and rounded to the nearest pound.

	The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer..
	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold property improvements			20% reducing balance
	Plant and machinery			25% reducing balance
	Motor vehicles			20% reducing balance
	Fixtures, fittings, tools and equipment			20% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 December 2024							19,200
	Additions							-
	Disposals							-
	At 30 November 2025							19,200
	Net book value
	At 30 November 2025							19,200
	At 30 November 2024							19,200


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	3,799		49,471		34,995		88,265
	Additions	-		6,034		-		6,034
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 November 2025	3,799		55,505		34,995		94,299

	Depreciation
	At 1 December 2024	3,740		39,654		20,661		64,055
	Charge for the year	12		2,378		2,867		5,257
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 November 2025	3,752		42,032		23,528		69,312

	Net book value
	At 30 November 2025	47		13,473		11,467		24,987
	At 30 November 2024	59		9,817		14,334		24,210

5	Debtors					2025		2024
£							£

	Trade debtors					6,263		2,828
	Other debtors					1,128		1,128
						7,391		3,956








6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					12,203		13,070
	Obligations under finance lease and hire purchase contracts					2,916		7,582
	Trade creditors					11,703		10,360
	Taxation and social security costs					1,257		931
	Other creditors					69,971		67,424
						98,050		99,367

7	Share Capital	Nominal		2017		2025		2024
		Value		Number	£		£

	Ordinary shares	£1 each		100		100		100

						100		100
8	Related party transactions

	Included in other creditors at the year end is a balance of £69,971 (2024: £67,424) owed to the
	directors of the company.

9	Other information

	Advanced Autocare Limited is a private company limited by shares and incorporated in England. Its registered office is:
	17 Hutton Business Park
	Bentley Moor Lane
	Adwick-Le-Street
	Doncaster
	DN6 7BD