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Company Registration No. 12256464 (England and Wales)
J J AUTO AND TYRE LTD Unaudited accounts for the year ended 31 October 2025
J J AUTO AND TYRE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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J J AUTO AND TYRE LTD Company Information for the year ended 31 October 2025
Director
SENTHIL ARJUNAN
Company Number
12256464 (England and Wales)
Registered Office
477B WEST DERBY ROAD LIVERPOOL L6 4BN ENGLAND
Accountants
Mersey Accountants Ltd 08-10 Brougham Terrace MERSEYSIDE L6 1AE
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J J AUTO AND TYRE LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
7,543 
1,930 
Current assets
Inventories
41,350 
49,800 
Debtors
5
1,505 
8,598 
Cash at bank and in hand
462 
352 
43,317 
58,750 
Creditors: amounts falling due within one year
6
(5,257)
(15,623)
Net current assets
38,060 
43,127 
Total assets less current liabilities
45,603 
45,057 
Creditors: amounts falling due after more than one year
7
(44,725)
(43,854)
Net assets
878 
1,203 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
778 
1,103 
Shareholders' funds
878 
1,203 
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 October 2026 and were signed on its behalf by
SENTHIL ARJUNAN Director Company Registration No. 12256464
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J J AUTO AND TYRE LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
J J AUTO AND TYRE LTD is a private company, limited by shares, registered in England and Wales, registration number 12256464. The registered office is 477B WEST DERBY ROAD, LIVERPOOL, L6 4BN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10% straight line method
Motor vehicles
20% straight line method
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2024
3,865 
- 
3,865 
Additions
- 
7,500 
7,500 
At 31 October 2025
3,865 
7,500 
11,365 
Depreciation
At 1 November 2024
1,935 
- 
1,935 
Charge for the year
387 
1,500 
1,887 
At 31 October 2025
2,322 
1,500 
3,822 
Net book value
At 31 October 2025
1,543 
6,000 
7,543 
At 31 October 2024
1,930 
- 
1,930 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
1,505 
8,598 
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J J AUTO AND TYRE LTD Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,000 
5,000 
Taxes and social security
257 
1,398 
Loans from directors
- 
9,225 
5,257 
15,623 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
44,725 
43,854 
8
Average number of employees
During the year the average number of employees was 4 (2024: 2).
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