Essex Auto Paintcare Ltd


Directors	Mr James Linger
	Mr Paul Hibbert


Registered Address	The Piggery
	Boars Tye Road
	Silverend
	CM8 3PP


Registered Number	13785468 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025		2024
		£	£	£	£
Called up share capital not paid			-		2
Fixed assets
Tangible assets	3		45,680		60,867
			45,680		60,867
Current assets
Debtors	4	3,591		-
Cash at bank and on hand		39,823		49,086
		43,414		49,086
Creditors amounts falling due within one year	5	(38,203)		(45,182)
Net current assets (liabilities)			5,211		3,906
Total assets less current liabilities			50,891		64,773
Creditors amounts falling due after one year	6		(50,889)		(64,089)
Net assets			2		684
Capital and reserves
Called up share capital			2		2
Profit and loss account			-		682
Shareholders' funds			2		684

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 September 2026, and are signed on its behalf by:

Mr Paul Hibbert
Director
Registered Company No. 13785468

Essex Auto Paintcare Ltd

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	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).

	Revenue from sale of goods
	Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised. Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied: - the amount of revenue can be measured reliably; - it is probable that the company will receive the consideration due under the contract; - the stage of completion of the contract at the end of the period can be measured reliably; and - the costs incurred and the costs to complete the contract can be measured reliably.

Revenue from sale of goods

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised.

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all the following conditions are satisfied:

-     the amount of revenue can be measured reliably;

-     it is probable that the company will receive the consideration due under the contract;

-     the stage of completion of the contract at the end of the period can be measured reliably; and

-     the costs incurred and the costs to complete the contract can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:

Tangible fixed assets and depreciation

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:


		Reducing balance (%)
	Plant and machinery	15
	Vehicles	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 January 25	417	107,850	108,267
At 31 December 25	417	107,850	108,267
Depreciation and impairment
At 01 January 25	116	47,284	47,400
Charge for year	45	15,142	15,187
At 31 December 25	161	62,426	62,587
Net book value
At 31 December 25	256	45,424	45,680
At 31 December 24	301	60,566	60,867

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	3,591	-
Total	3,591	-

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	95
Amounts owed to related parties	4,202	8,730
Taxation and social security	20,801	22,857
Finance lease and HP contracts	13,200	13,200
Accrued liabilities and deferred income	-	300
Total	38,203	45,182

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	50,889	64,089
Total	50,889	64,089

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	64,089		77,289