A-A Automotive Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08172599

A-A Automotive Ltd

Filleted Unaudited Financial Statements

31 December 2025

A-A Automotive Ltd

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		8,951	1,652

Current assets

Stocks		750	750
Debtors	6	31,169	126,133
Cash at bank and in hand		9,692	18,564
		--------	---------
		41,611	145,447

Creditors: amounts falling due within one year	7	128,816		159,301
		---------		---------
Net current liabilities			87,205	13,854
			--------	--------
Total assets less current liabilities			( 78,254)	( 12,202)

Creditors: amounts falling due after more than one year	8	319,052	360,926
		---------	---------
Net liabilities		( 397,306)	( 373,128)
		---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 397,406)	( 373,228)
	---------	---------
Shareholders deficit	( 397,306)	( 373,128)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

A-A Automotive Ltd

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 7 September 2026 , and are signed on behalf of the board by:

Mr R A Kirby
Director

Company registration number: 08172599

A-A Automotive Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Hall Square, Denbigh, Denbighshire, LL16 3NU.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & machinery	-	20% straight line
Fixtures & fittings	-	20% straight line
Motor vehicles	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 7 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	16,071	6,247	6,917	29,235
Additions	10,386	–	–	10,386
	--------	-------	-------	--------
At 31 December 2025	26,457	6,247	6,917	39,621
	--------	-------	-------	--------
Depreciation
At 1 January 2025	15,837	6,247	5,499	27,583
Charge for the year	2,275	–	812	3,087
	--------	-------	-------	--------
At 31 December 2025	18,112	6,247	6,311	30,670
	--------	-------	-------	--------
Carrying amount
At 31 December 2025	8,345	–	606	8,951
	--------	-------	-------	--------
At 31 December 2024	234	–	1,418	1,652
	--------	-------	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	30,169	19,458
Other debtors	1,000	106,675
	--------	---------
	31,169	126,133
	--------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	110,146	117,310
Social security and other taxes	14,642	38,736
Pension accrual	613	505
Other creditors	3,415	2,750
	---------	---------
	128,816	159,301
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	5,290	15,665
Other creditors	313,762	345,261
	---------	---------
	319,052	360,926
	---------	---------

9. Director's advances, credits and guarantees

No amounts were advanced or credited to any Director during the current financial year.

10. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 8.