Kawasaki Autorama Limited 31/03/2026 iXBRL

Company registration number: 07983106

Kawasaki Autorama Limited

Unaudited filleted financial statements

31 March 2026

Kawasaki Autorama Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Kawasaki Autorama Limited

Directors and other information


	Director	Mr A M Padgett


	Company number	07983106


	Registered office	226 Bradford Road
		Batley
		West Yorkshire
		WF17 6JD


	Accountants	Streets
		10 Cliff Parade
		Wakefield
		West Yorkshire
		WF1 2TA

Kawasaki Autorama Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	168,368		164,800
		_______		_______
			168,368		164,800

Current assets
Stocks		1,002,055		849,483
Debtors	6	138,130		128,147
Cash at bank and in hand		532,662		838,178
		_______		_______
		1,672,847		1,815,808
Creditors: amounts falling due
within one year	7	( 512,598)		( 666,167)
		_______		_______
Net current assets			1,160,249		1,149,641
			_______		_______
Total assets less current liabilities			1,328,617		1,314,441

			_______		_______
Net assets			1,328,617		1,314,441
			_______		_______

Capital and reserves
Called up share capital			102		102
Profit and loss account			1,328,515		1,314,339
			_______		_______
Shareholders funds			1,328,617		1,314,441
			_______		_______

For the year ending 31 March 2026 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These financial statements were approved by the board of directors and authorised for issue on 03 September 2026 , and are signed on behalf of the board by:

Mr A M Padgett

Director

Company registration number: 07983106

Kawasaki Autorama Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 226 Bradford Road, Batley, West Yorkshire, WF17 6JD.

2. Statement of compliance

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

Turnover

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.

Taxation

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

Tangible assets

Tangible assets are initially recorded at cost, and are 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.

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:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance
Office equipment	-	33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

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. 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. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

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 stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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. Debt instruments are subsequently measured at amortised cost.

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 in finance costs 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 6 (2025: 4 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Office equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025	147,097	22,478	65,600	16,618	251,793
Additions	-	1,096	-	11,896	12,992
	_______	_______	_______	_______	_______
At 31 March 2026	147,097	23,574	65,600	28,514	264,785
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	17,430	55,994	13,569	86,993
Charge for the year	-	921	2,401	6,102	9,424
	_______	_______	_______	_______	_______
At 31 March 2026	-	18,351	58,395	19,671	96,417
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	147,097	5,223	7,205	8,843	168,368
	_______	_______	_______	_______	_______
At 31 March 2025	147,097	5,048	9,606	3,049	164,800
	_______	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	50,605	31,493
Other debtors	87,525	96,654
	_______	_______
	138,130	128,147
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	453,471	536,887
Corporation tax	36,559	36,102
Social security and other taxes	3,752	-
Other creditors	18,816	93,178
	_______	_______
	512,598	666,167
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr A M Padgett	( 2,047)	( 2,576)	-	( 4,623)
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr A M Padgett	( 2,172)	-	125	( 2,047)
		_______	_______	_______	_______