REGISTERED NUMBER: 04598521 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Steve Rowlands Car Sales Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

S Rowlands

H Rowlands

Registered office:

Margaret Street

Pontygwaith

Ferndale

Rhondda Cynon Taff

CF43 3EH

Registered number:

04598521 (England and Wales)

Accountants:

Curtis, Bowden and Thomas Limited

Chartered Certified Accountants

101 Dunraven Street

Tonypandy

Rhondda Cynon Taff

CF40 1AR

Fixed assets

Tangible assets

4

8,172

16,624

Current assets

Stocks

187,747

212,302

Debtors

5

-

4,246

Cash at bank and in hand

80,466

26,486

268,213

243,034

Creditors

Amounts falling due within one year

6

93,215

92,132

Net current assets

174,998

150,902

Total assets less current liabilities

183,170

167,526

Creditors

Amounts falling due after more than one year

7

-

4,511

Net assets

183,170

163,015

Capital and reserves

Called up share capital

100

100

Retained earnings

183,070

162,915

Shareholders' funds

183,170

163,015

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 1 September 2026 and were signed on its behalf by:

S Rowlands - Director

1.	Statutory information

Steve Rowlands Car Sales 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.

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.

3.	Employees and directors

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

4.	Tangible fixed assets

Plant and

machinery

etc

£

Cost

At 1 January 2025

46,107

Additions

417

Disposals

(20,500

)

At 31 December 2025

26,024

Depreciation

At 1 January 2025

29,483

Charge for year

2,725

Eliminated on disposal

(14,356

)

At 31 December 2025

17,852

Net book value

At 31 December 2025

8,172

At 31 December 2024

16,624

5.

Debtors: amounts falling due within one year

31.12.25

31.12.24

£

£

Other debtors

-

4,246

6.

Creditors: amounts falling due within one year

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,793

11,452

Trade creditors

6,850

6,738

Taxation and social security

14,108

4,539

Other creditors

66,464

69,403

93,215

92,132

7.

Creditors: amounts falling due after more than one year

31.12.25

31.12.24

£

£

Other creditors

-

4,511

8.	Directors' advances, credits and guarantees

Included in creditors is an amount of £66,408 due to Mr S Rowlands a company director which is interest free and due within 12 months.

Included in creditors is an amount of £55.56 due to Mr H Rowlands a company director which is interest free and due within 12 months.

9.	Related party disclosures

The company trades from premises owned by the directors. Rent of £11,400 has been charged for the use of these premises.

10.	Ultimate controlling party

The controlling party is S Rowlands.