Autoshine North Wales Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 15627484 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Autoshine North Wales Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R Williams

REGISTERED OFFICE:

15 Riddleywood

Wrexham

United Kingdom

LL13 9UT

REGISTERED NUMBER:

15627484 (England and Wales)

ACCOUNTANTS:

G Ceidiog Hughes Limited

40 Brookhouse Road

Denbigh

Clwyd

LL16 4RQ

FIXED ASSETS

Tangible assets

4

13,556

8,402

CURRENT ASSETS

Debtors

5

1,240

600

Cash at bank

4,999

2,681

6,239

3,281

CREDITORS

Amounts falling due within one year

6

17,886

10,313

NET CURRENT LIABILITIES

(11,647

)

(7,032

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,909

1,370

PROVISIONS FOR LIABILITIES

7

1,462

1,351

NET ASSETS

447

19

CAPITAL AND RESERVES

Called up share capital

8

10

Retained earnings

437

9

SHAREHOLDERS' FUNDS

447

19

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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.

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 24 June 2026 and were signed by:

J R Williams - Director

1.	STATUTORY INFORMATION

Autoshine North Wales Ltd 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.

Significant judgements and estimates

In the application of the Company's accounting policies, management is required to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily available from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates.

The key judgements and sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Estimated useful lives and residual values of fixed assets

Depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take into account estimated useful lives used by other companies operating in the sector and actual asset lives and residual values, as evidenced by disposals during current and prior accounting periods.

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.

Computer equipment

-

25% on cost

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors and trade creditors.

Trade debtors and trade creditors are measured at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

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 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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 May 2025

-

9,454

Additions

6,200

1,700

7,900

At 30 April 2026

6,200

11,154

17,354

DEPRECIATION

At 1 May 2025

-

1,052

Charge for year

827

1,919

2,746

At 30 April 2026

827

2,971

3,798

NET BOOK VALUE

At 30 April 2026

5,373

8,183

13,556

At 30 April 2025

-

8,402

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Trade debtors

1,240

600

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

Social security and other taxes

664

-

Directors' current accounts

16,622

9,713

Accrued expenses

600

17,886

10,313

7.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

Deferred tax

1,462

1,351

Deferred

tax

£

Balance at 1 May 2025

1,351

Movement in the year due to:

Changes in tax allowances

111

Changes in tax rates

Balance at 30 April 2026

1,462

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.26

30.4.25

value:

£

100

Ordinary

10p

10

9.	CAPITAL COMMITMENTS

30.4.26

30.4.25

£

Contracted but not provided for in the

financial statements

-

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J R Williams.