DISCOUNT CARS (DUDLEY) LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06494056

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		225		264
Investment Properties	5		756,001		756,001

			756,226		756,265
CURRENT ASSETS
Stocks	6	21,338		35,889
Debtors	7	2,341		123
Cash at bank and in hand		44,488		87,327

		68,167		123,339
Creditors: Amounts Falling Due Within One Year	8	(13,434 )		(42,801 )

NET CURRENT ASSETS (LIABILITIES)			54,733		80,538

TOTAL ASSETS LESS CURRENT LIABILITIES			810,959		836,803

NET ASSETS			810,959		836,803

CAPITAL AND RESERVES
Called up share capital			1		1
Profit and Loss Account			810,958		836,802

SHAREHOLDERS' FUNDS			810,959		836,803

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DISCOUNT CARS (DUDLEY) LIMITED

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Jancso

Director

14/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Discount Cars ( Dudley ) Limited Registered number 06494056 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Dennis Buildings, 87a King William Street, Amblecote, Stourbridge, West Midlands, DY8 4HD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Computer Equipment	33.3% straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Taxation for the year comprises current and deferred tax. Thax is recoginsed in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in reserves.

Current tax and deferred tax 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.

2.7. Deferred Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general,deferred taxation is recognised inrespect of timing differences that have originated but not reversed at the balance sheet date.However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

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DISCOUNT CARS (DUDLEY) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	1	1
Sales, marketing and distribution	1	1

	2	2

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 March 2025	2,316	2,453	4,769

As at 28 February 2026	2,316	2,453	4,769

Depreciation
As at 1 March 2025	2,052	2,453	4,505
Provided during the period	39	-	39

As at 28 February 2026	2,091	2,453	4,544

Net Book Value
As at 28 February 2026	225	-	225

As at 1 March 2025	264	-	264

5. Investment Property

	2026
	£
Fair Value
As at 1 March 2025 and 28 February 2026	756,001

6. Stocks

	2026	2025
	£	£
Stock	21,338	35,889

7. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	123	123
VAT	2,218	-

	2,341	123

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DISCOUNT CARS (DUDLEY) LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	7,552	36,000
VAT	-	1,070
Accruals	4,926	4,924
Director's loan account	956	807

	13,434	42,801