Company registration number: 04523010
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Express Motor Components Limited
Pages for filing with the Registrar
Company registration number: 04523010
Express Motor Components Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 11,029 14,593
11,029 14,593
Current assets
Stocks 12,100 11,125
Debtors 5 35,397 34,800
Cash at bank and in hand 115,638 142,966
163,135 188,891
Creditors: amounts falling due within one year
6 (21,673) (30,174)
Net current assets 141,462 158,717
Total assets less current liabilities 152,491 173,310
NET ASSETS 152,491 173,310
Capital and reserves
Called up share capital 2 2
Profit and loss account 152,489 173,308
TOTAL EQUITY 152,491 173,310
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 04523010
Express Motor Components Limited
Balance sheet - continued
as at 31 December 2025
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 to the Registrar.
Signed by:
Mr G Harper, Director
11 September 2026
2
Express Motor Components Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Express Motor Components Limited is a private company registered in England and Wales. Its registered number is 04523010. The company is limited by shares. Its registered office is 22 Ryeburn Drive, Bromley Cross, Bolton, Lancashire, BL2 3FP.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Fixtures & fittings - 15% reducing balance
Motor vehicles - 25% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
Express Motor Components Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. 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 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.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 January 2025 41,194
At 31 December 2025 41,194
Depreciation
At 1 January 2025 26,601
Charge for year 3,564
At 31 December 2025 30,165
Net book value
At 31 December 2025 11,029
At 31 December 2024 14,593
5 Debtors
2025 2024
£ £
Trade debtors 35,397 34,800
4
Express Motor Components Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 7,083 6,437
Amounts owed to directors 1,443 757
Other creditors 132 -
Taxation 6,508 16,908
VAT payable 5,489 4,922
Social security and other tax 163 163
Accruals and deferred income 855 987
21,673 30,174
7 Controlling party
G Harper, together with members of his close family, controls the company by virtue of a controlling interest of 100% of the issued ordinary capital.
5