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Registered number: 01424229
Cresta Cars Manchester Limited
Financial Statements
For the Period 1 January 2021 to 30 November 2021
Patel & Co. Accountants

362 Derby Street
Bolton
BL3 6LS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 01424229
30 November 2021 31 December 2020
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 26,335 68,335
Tangible Assets 5 234,557 122,467
Investments 6 1,000 1,000
261,892 191,802
CURRENT ASSETS
Debtors 7 726,237 907,803
Cash at bank and in hand 156,681 206,157
882,918 1,113,960
Creditors: Amounts Falling Due Within One Year 8 (123,842 ) (372,429 )
NET CURRENT ASSETS (LIABILITIES) 759,076 741,531
TOTAL ASSETS LESS CURRENT LIABILITIES 1,020,968 933,333
NET ASSETS 1,020,968 933,333
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 1,020,868 933,233
SHAREHOLDERS' FUNDS 1,020,968 933,333
Page 1
Page 2
For the period ending 30 November 2021 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 Hanif Mohmed
Director
27th May 2022
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A
Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act
2006. The disclosure requirements of section 1 A of FRS 102 have been applied other than where additional disclosure is
required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in
these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies
adopted are set out below.
1.2. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 3, 4 and 5 years.
1.5. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less
accumulated amortisation and accumulated impairment losses. Intangible assets acquired on business combinations are
recognised separately from goodwill at the acquisition date if the fair value can be measured reliably.

Amortisation is recognised so as to write off the cost of assets less their residual values over their useful lives on the
following bases:

Software 33.3% on cost
1.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold 5% on cost
Leasehold 20% on cost and 10% on cost
Plant & Machinery 33.3% on cost and 25% on cost
Motor Vehicles 18% on WDV
Fixtures & Fittings 18% on WDV
The gain or loss arising on the disposal of an asset is determined as the difference between the sale
proceeds and the carrying value of the asset, and is credited or charged to profit or loss.Depreciation charged to Plant & Machinery subject to its net book value.
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1.7. Investment Properties
Fixed asset investments
Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated
impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or
reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current marketassessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the
carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is
recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the
impairment loss is treated as a revaluation decrease.

Cash and cash equivalents

Cash and cash equivalents are basic financial instruments and include cash in hand.
1.8. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other
Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise
the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest
method.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after
deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors, bank loans and loans from fellow group companies, are
initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt
instrument is measured at the present value of the future payments discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity instruments
Equity instruments issued by the company are recorded at the fair value of proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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1.9. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

1.10. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to
terminate the employment of an employee or to provide termination benefits.

Retirement benefits
For defined contribution schemes the amount charged to profit or loss is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments.

Leases
Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.
2. Average Number of Employees
Average number of employees, including directors, during the year was .(2017 - 57) 40 (2020: 40)
40 40
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4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2021 411,379 248,878 660,257
As at 30 November 2021 411,379 248,878 660,257
Amortisation
As at 1 January 2021 351,046 240,876 591,922
Provided during the period 42,000 - 42,000
As at 30 November 2021 393,046 240,876 633,922
Net Book Value
As at 30 November 2021 18,333 8,002 26,335
As at 1 January 2021 60,333 8,002 68,335
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 January 2021 78,070 169,542 247,612
Additions 9,488 187,428 196,916
Disposals - (42,142 ) (42,142 )
As at 30 November 2021 87,558 314,828 402,386
Depreciation
As at 1 January 2021 78,070 47,075 125,145
Provided during the period 3,867 59,128 62,995
Disposals - (20,311 ) (20,311 )
As at 30 November 2021 81,937 85,892 167,829
Net Book Value
As at 30 November 2021 5,621 228,936 234,557
As at 1 January 2021 - 122,467 122,467
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6. Investments
Unlisted
£
Cost
As at 1 January 2021 1,000
As at 30 November 2021 1,000
Provision
As at 1 January 2021 -
As at 30 November 2021 -
Net Book Value
As at 30 November 2021 1,000
As at 1 January 2021 1,000
7. Debtors
30 November 2021 31 December 2020
£ £
Due within one year
Trade debtors 131,610 129,404
Prepayments and accrued income 110,530 90,765
Other debtors 121,952 6,842
Deferred tax current asset 16,668 16,668
Amounts owed by group undertakings 345,477 664,124
726,237 907,803
8. Creditors: Amounts Falling Due Within One Year
30 November 2021 31 December 2020
£ £
Trade creditors 34,498 51,880
Bank loans and overdrafts - 9,224
Corporation tax 20,912 34,834
Other taxes and social security 33,631 23,804
VAT 17,659 102,995
Net wages - 5,023
Other creditors 2,729 -
Accruals and deferred income 14,413 4,669
Amounts owed to group undertakings - 140,000
123,842 372,429
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.

The deferred tax asset set out below is expected to reverse within the foreseeable future and relates primarily to depreciation in excess of capital allowances.
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10. Provisions for Liabilities
Deferred Tax
£
As at 1 January 2021 (16,668 )
Balance at 30 November 2021 (16,668 )
11. Share Capital
30 November 2021 31 December 2020
Allotted, Called up and fully paid 100 100
12. Ultimate Controlling Party
The company's immediate and ultimate parent undertaking is Bear Seventeen Limited. Bear Seventeen Limited was incorporated in United Kingdom. Copies of the group accounts may be obtained from the secretary, 1 Knowsley Street Manchester M8 8QN.

The ultimate controlling party is Bear Seventeen Limited who controls 100% of the shares of Cresta Cars Manchester Limited.
13. General Information
Cresta Cars Manchester Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01424229 . The registered office is 1 Knowsley Street, Manchester, M8 8QN.

Subsidiaries
Details of the company's subsidiaries at 31 December 2018 are as follows:

Name of undertaking - Citi Cars Ltd
Registered office - United Kingdom
Nature of business - Non Trading
Class of shares held - Ordinary
% Held Direct Indirect - 100.00

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