REGISTERED NUMBER: 03251179 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

D. W. MOTORS (MANCHESTER) LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

5,235

7,023

Investments

5

5,600

5,600

10,835

12,623

CURRENT ASSETS

Stocks

3,426

3,385

Debtors

6

104,494

81,466

Cash at bank and in hand

383,425

422,758

491,345

507,609

CREDITORS

Amounts falling due within one year

7

(250,596

)

(166,755

)

NET CURRENT ASSETS

240,749

340,854

TOTAL ASSETS LESS CURRENT LIABILITIES

251,584

353,477

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

251,484

353,377

SHAREHOLDERS' FUNDS

251,584

353,477

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 September 2026 and were signed on its behalf by:

Mr J D Walsh - Director

1.	STATUTORY INFORMATION

D. W. Motors (Manchester) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03251179

Registered office:

5 Brooklands Place

Brooklands Road

Sale

Cheshire

M33 3SD

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.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax and is recognised at the point the customers vehicle is repaired.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

5,962

8,344

14,306

Disposals

-

(200

)

(200

)

At 31 December 2025

5,962

8,144

14,106

DEPRECIATION

At 1 January 2025

1,330

5,953

7,283

Charge for year

1,192

583

1,775

Eliminated on disposal

-

(187

)

(187

)

At 31 December 2025

2,522

6,349

8,871

NET BOOK VALUE

At 31 December 2025

3,440

1,795

5,235

At 31 December 2024

4,632

2,391

7,023

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

and 31 December 2025

5,600

NET BOOK VALUE

At 31 December 2025

5,600

At 31 December 2024

5,600

Fixed asset investments are stated at the lower of cost and net realisable value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

76,982

61,854

Other debtors

27,512

19,612

104,494

81,466

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

40,649

24,584

Taxation and social security

30,547

20,261

Other creditors

179,400

121,910

250,596

166,755

8.	OTHER FINANCIAL COMMITMENTS

The company had outstanding commitments in respect of operating leases at 31 December 2025 of £140,569 (2024: £156,332).

9.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous accounting period by its directors, Mr and Mrs Walsh by virtue of the fact that between them, they own the majority of the company's entire share capital.