REGISTERED NUMBER: 13518239 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

E and J Motors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr S Nixon

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

13518239 (England and Wales)

ACCOUNTANTS:

Westell Accountants

3 Bradfield Court

Drayton Mill, Milton Road

Drayton

Abingdon

Oxfordshire

OX14 4EF

FIXED ASSETS

Tangible assets

4

13,723

7,804

CURRENT ASSETS

Stocks

5,000

35,200

Debtors

5

16,455

17,042

Cash at bank and in hand

8,472

3,313

29,927

55,555

CREDITORS

Amounts falling due within one year

6

52,126

48,971

NET CURRENT (LIABILITIES)/ASSETS

(22,199

)

6,584

TOTAL ASSETS LESS CURRENT LIABILITIES

(8,476

)

14,388

CREDITORS

Amounts falling due after more than one year

7

(7,066

)

(12,154

)

PROVISIONS FOR LIABILITIES

-

(560

)

NET (LIABILITIES)/ASSETS

(15,542

)

1,674

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(15,544

)

1,672

SHAREHOLDERS' FUNDS

(15,542

)

1,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 October 2026 and were signed by:

Mr S Nixon - Director

1.	STATUTORY INFORMATION

E and J Motors Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The company had registered office of 4 White House Road, North Stoke, Wallingford, Oxfordshire, OX10 6BA during the financial reporting period. The address shown on the company information page was effective from 6 March 2026.

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 historical cost convention.

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.

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

9,500

358

9,858

Disposals

(5,500

)

-

(5,500

)

Transfer to ownership

14,322

-

14,322

At 31 December 2025

18,322

358

18,680

DEPRECIATION

At 1 January 2025

1,890

164

2,054

Charge for year

4,524

39

4,563

Eliminated on disposal

(1,660

)

-

(1,660

)

At 31 December 2025

4,754

203

4,957

NET BOOK VALUE

At 31 December 2025

13,568

155

13,723

At 31 December 2024

7,610

194

7,804

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,455

747

Other debtors

-

16,295

16,455

17,042

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

5,088

5,088

Trade creditors

16,425

19,440

Taxation and social security

25,685

17,295

Other creditors

4,928

7,148

52,126

48,971

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 8)

7,066

12,154

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

5,088

5,088

Between one and five years

7,066

12,154

12,154

17,242

Non-cancellable

operating leases

2025

2024

£

£

Within one year

15,375

15,000

Between one and five years

64,875

66,750

In more than five years

-

13,500

80,250

95,250

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

12,154

17,242

The hire purchase libaility is secured against the underlying asset financed.