Automotive Compliance Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 6741798

Automotive Compliance Limited

Filleted Unaudited Financial Statements

For the Period Ended

31 December 2025

Automotive Compliance Limited

Financial Statements

Period from 1st December 2024 to 31st December 2025

Contents	Page

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements	1

Statement of Financial Position	2

Notes to the Financial Statements	4

Automotive Compliance Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Automotive Compliance Limited

Period from 1st December 2024 to 31st December 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 31st December 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

PEYTON TYLER MEARS Chartered accountants

Middleborough House 16 Middleborough Colchester Essex CO1 1QT

22 September 2026

Automotive Compliance Limited

Statement of Financial Position

31 December 2025

	31 Dec 25		30 Nov 24
Note	£	£	£

Fixed Assets

Tangible assets	5		458,770	467,673

Current Assets

Debtors	6	861,331	715,567
Cash at bank and in hand		365,338	617,030
		-------------	-------------
		1,226,669	1,332,597

Creditors: amounts falling due within one year	7	371,892		427,896
		-------------		-------------
Net Current Assets			854,777	904,701
			-------------	-------------
Total Assets Less Current Liabilities			1,313,547	1,372,374

Creditors: amounts falling due after more than one year	8		123,369	136,157

Provisions

Taxation including deferred tax	46,145	48,289
	-------------	-------------
Net Assets	1,144,033	1,187,928
	-------------	-------------

Automotive Compliance Limited

Statement of Financial Position (continued)

31 December 2025

	31 Dec 25		30 Nov 24
Note	£	£	£

Capital and Reserves

Called up share capital	10,000	10,000
Revaluation reserve	76,919	76,919
Profit and loss account	1,057,114	1,101,009
	-------------	-------------
Shareholders Funds	1,144,033	1,187,928
	-------------	-------------

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 comprehensive income has not been delivered.

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

Directors' responsibilities:

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

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 21 September 2026 , and are signed on behalf of the board by:

M. Hanson

Director

Company registration number: 6741798

Automotive Compliance Limited

Notes to the Financial Statements

Period from 1st December 2024 to 31st 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 Thomson Close, Whittington Moor, Chesterfield, S41 9AZ.

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 in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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 and machinery	-	1.25% per month
Fixtures and fittings	-	1.25% per month

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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 period amounted to 38 (2024: 35 ).

5. Tangible Assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Total
	£	£	£	£
Cost
At 1st December 2024	350,000	406,400	12,892	769,292
Additions	–	14,104	–	14,104
Disposals	–	( 74,053)	–	( 74,053)
	----------	----------	---------	----------
At 31st December 2025	350,000	346,451	12,892	709,343
	----------	----------	---------	----------
Depreciation
At 1st December 2024	–	292,557	9,062	301,619
Charge for the period	–	17,873	578	18,451
Disposals	–	( 69,497)	–	( 69,497)
	----------	----------	---------	----------
At 31st December 2025	–	240,933	9,640	250,573
	----------	----------	---------	----------
Carrying amount
At 31st December 2025	350,000	105,518	3,252	458,770
	----------	----------	---------	----------
At 30th November 2024	350,000	113,843	3,830	467,673
	----------	----------	---------	----------

6. Debtors

	31 Dec 25	30 Nov 24
	£	£
Trade debtors	375,362	321,417
Other debtors	485,969	394,150
	----------	----------
	861,331	715,567
	----------	----------

7. Creditors: amounts falling due within one year

	31 Dec 25	30 Nov 24
	£	£
Bank loans and overdrafts	12,249	15,220
Trade creditors	16,372	19,563
Social security and other taxes	224,255	279,478
Other creditors	119,016	113,635
	----------	----------
	371,892	427,896
	----------	----------

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

	31 Dec 25	30 Nov 24
	£	£
Bank loans and overdrafts	123,369	136,157
	----------	----------

9. Directors' Advances, Credits and Guarantees

During the period the directors entered into the following advances and credits with the company:

	31 Dec 25
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
P. Guy	180,296	49,133	229,429
P. Speakman	159,069	38,407	197,476
	----------	---------	----------
	339,365	87,540	426,905
	----------	---------	----------

	30 Nov 24
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
P. Guy	142,547	37,749	180,296
P. Speakman	139,521	19,548	159,069
	----------	---------	----------
	282,068	57,297	339,365
	----------	---------	----------