IRIS Accounts Production v22.1.4.3 08997857 Board of Directors 1.5.21 30.4.22 30.4.22 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure089978572021-04-30089978572022-04-30089978572021-05-012022-04-30089978572020-04-30089978572020-05-012021-04-30089978572021-04-3008997857ns16:EnglandWales2021-05-012022-04-3008997857ns15:PoundSterling2021-05-012022-04-3008997857ns11:Director12021-05-012022-04-3008997857ns11:PrivateLimitedCompanyLtd2021-05-012022-04-3008997857ns11:SmallEntities2021-05-012022-04-3008997857ns11:AuditExempt-NoAccountantsReport2021-05-012022-04-3008997857ns11:SmallCompaniesRegimeForDirectorsReport2021-05-012022-04-3008997857ns11:SmallCompaniesRegimeForAccounts2021-05-012022-04-3008997857ns11:FullAccounts2021-05-012022-04-3008997857ns11:Director22021-05-012022-04-3008997857ns11:RegisteredOffice2021-05-012022-04-3008997857ns6:CurrentFinancialInstruments2022-04-3008997857ns6:CurrentFinancialInstruments2021-04-3008997857ns6:Non-currentFinancialInstruments2022-04-3008997857ns6:Non-currentFinancialInstruments2021-04-3008997857ns6:ShareCapital2022-04-3008997857ns6:ShareCapital2021-04-3008997857ns6:RetainedEarningsAccumulatedLosses2022-04-3008997857ns6:RetainedEarningsAccumulatedLosses2021-04-3008997857ns6:PlantMachinery2021-05-012022-04-3008997857ns6:PlantMachinery2021-04-3008997857ns6:PlantMachinery2022-04-3008997857ns6:PlantMachinery2021-04-3008997857ns6:WithinOneYearns6:CurrentFinancialInstruments2022-04-3008997857ns6:WithinOneYearns6:CurrentFinancialInstruments2021-04-30
REGISTERED NUMBER: 08997857 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2022

for

Middleton Car & Commercial Ltd

Middleton Car & Commercial Ltd (Registered number: 08997857)






Contents of the Financial Statements
for the Year Ended 30 April 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Middleton Car & Commercial Ltd

Company Information
for the Year Ended 30 April 2022







DIRECTORS: B Goodchild
Mrs S Goodchild





REGISTERED OFFICE: Finlan Road
Stakehill Industrial Estate
Middleton
Manchester
M24 2RW





REGISTERED NUMBER: 08997857 (England and Wales)





ACCOUNTANT: BMDC Accountancy Ltd
Chartered Certified Accountants
Block B Unit 3
Gatehead Business Park
Delph New Road
Delph
Lancashire
OL3 5DE

Middleton Car & Commercial Ltd (Registered number: 08997857)

Balance Sheet
30 April 2022

30.4.22 30.4.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 309,182 242,730

CURRENT ASSETS
Stocks 7,500 5,200
Debtors 5 148,934 120,926
Cash at bank 131,326 130,138
287,760 256,264
CREDITORS
Amounts falling due within one year 6 569,917 374,536
NET CURRENT LIABILITIES (282,157 ) (118,272 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,025

124,458

CREDITORS
Amounts falling due after more than one
year

7

(36,186

)

(50,539

)

PROVISIONS FOR LIABILITIES (58,745 ) (46,118 )
NET (LIABILITIES)/ASSETS (67,906 ) 27,801

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (67,907 ) 27,800
SHAREHOLDERS' FUNDS (67,906 ) 27,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Middleton Car & Commercial Ltd (Registered number: 08997857)

Balance Sheet - continued
30 April 2022


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 Board of Directors and authorised for issue on 12 August 2022 and were signed on its behalf by:





B Goodchild - Director


Middleton Car & Commercial Ltd (Registered number: 08997857)

Notes to the Financial Statements
for the Year Ended 30 April 2022

1. STATUTORY INFORMATION

Middleton Car & Commercial 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.

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 represents net invoices sales of services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% 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.

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 12 (2021 - 13 ) .

Middleton Car & Commercial Ltd (Registered number: 08997857)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2022

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2021 311,357
Additions 246,386
Disposals (157,766 )
At 30 April 2022 399,977
DEPRECIATION
At 1 May 2021 68,627
Charge for year 48,345
Eliminated on disposal (26,177 )
At 30 April 2022 90,795
NET BOOK VALUE
At 30 April 2022 309,182
At 30 April 2021 242,730

Assets with a net book value of £13,686 (2021: £18,248) are secured on a HP loan agreement.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.22 30.4.21
£    £   
Trade debtors 146,653 105,791
Other debtors 2,281 15,135
148,934 120,926

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.22 30.4.21
£    £   
Bank loans and overdrafts 10,648 10,000
Hire purchase contracts 4,864 4,864
Trade creditors 482,611 241,696
Taxation and social security 19,251 7,001
Other creditors 52,543 110,975
569,917 374,536

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.22 30.4.21
£    £   
Bank loans 30,511 40,000
Hire purchase contracts 5,675 10,539
36,186 50,539

Middleton Car & Commercial Ltd (Registered number: 08997857)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2022

8. OTHER FINANCIAL COMMITMENTS

The company had outstanding commitments for future minimum lease payments under non-cancellable operating leases as at the reporting date as follows:

Due less than one year £17,603
Due after more than one year £29,043

9. ULTIMATE CONTROLLING PARTY

The controlling party is B Goodchild.