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Registered number: 07795271
Boongate Kia Limited
Financial Statements
For The Year Ended 31 January 2023
Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—8
Page 1
Statement of Financial Position
Registered number: 07795271
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 613,704 646,476
613,704 646,476
CURRENT ASSETS
Stocks 5 2,594,903 2,979,249
Debtors 6 1,585,729 1,065,174
Cash at bank and in hand 487,158 399,856
4,667,790 4,444,279
Creditors: Amounts Falling Due Within One Year 7 (2,406,659 ) (2,453,370 )
NET CURRENT ASSETS (LIABILITIES) 2,261,131 1,990,909
TOTAL ASSETS LESS CURRENT LIABILITIES 2,874,835 2,637,385
Creditors: Amounts Falling Due After More Than One Year 8 (163,333 ) (483,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (71,172 ) (67,795 )
NET ASSETS 2,640,330 2,086,257
CAPITAL AND RESERVES
Called up share capital 10 500 500
Other reserves 71,781 71,781
Income Statement 2,568,049 2,013,976
SHAREHOLDERS' FUNDS 2,640,330 2,086,257
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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 Income Statement.
On behalf of the board
Mr A J O'Shea
Director
5th October 2023
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Boongate Kia Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07795271 . The registered office is Newark Road , Peterborough, Cambridgeshire, PE1 5UA.
The principal place of business is the same as the registered office.
The principal activity of the company is that of a motor dealership, involving the sale, maintenance and repair of motor vehicies and the supply of related accessories.
The presentational currency of these financial statements is Pound Sterling (£).
Amounts in these financial statemets are rounded to the nearest £.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities at the reporting date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes might differ from those estimates.
The following judgements have been made by the directors in applying the company's accounting policies:
Property, plant and equipment
Property, plant and equipment are reviewed for impairment if events or circumstances indicate that the carrying value may not be recoverable. When an impairment review is carried out the recoverable value is determined based on value in use calculations which require estimates to be made of future cash flows. 
Stock valuation
Stock valuation is regularly monitored against age profile and market demand. Management use a number of market tools during the appraisal process including CAP valuation guides. The directors maintain oversight of aged stock profiles and perform a monthly review for any provision required.
Brand incentives
The company receives income in the form of various incentives which are determined by the company's brand partner. The amount receivable is generally based on achieving specific objectives such as a specified sales volume, as well as other objectives including maintaining brand partner standards which may include, but are not limited to, retail centre image and design requirements, customer satisfaction survey results and training standards. Objectives are generally set and measured on either a quarterly or annual basis.
Where incentives are based on a specific sales volume or number of registrations, the related income is recognised as a reduction in cost of sales when it is reasonably certain that the income has been earned. This is generally the later of the date the related vehicles are sold or registered or when it is reasonably certain that the related target will be met. Where incentives are linked to retail centre image and design requirements, customer satisfaction survey results or training standards, they are recognised as a reduction in cost of sales when it is reasonably certain that the incentive will be received for the relevant period.
The company may also receive contributions towards advertising, promotional and rent expenditure. Where such
contributions are received they are recognised as a reduction in the related expenditure in the period to which
they relate.
2.4. Turnover
Turnover from the sale of goods is recognised in the Income Statement, net of discounts and value added tax, when the significant risks and rewards of ownership have been transferred to the buyer. In general this occurs when vehicles or parts have been supplied or when a service has been completed.
Commission income is accounted for on a receivable basis.
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2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes any expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided at the following annual rates in order to write off each asset over its expected useful life:
Leasehold 4% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 20% reducing balance
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.
2.6. Leases
Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the period of the lease.
2.7. 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. 
At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.
2.8. Financial Instruments
The company only has basic financial instruments, which are recognised at amortised cost.
2.9. 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 Income Statement because of items of income or expense that are taxable or deductible in other years 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 assets reflect 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 the Income Statement, 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.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to the Income Statement in the period to which they relate.
2.11. Government Grant
Furlough grant income under the Coronoavirus Job Retention Scheme was accounted for in "Other operating income" on a receivable basis.
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2.12. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.
2.13. Finance costs
Finance costs are charged to the Income Statement on an accruals basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 40 (2022: 40)
40 40
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 February 2022 - 626,961 149,638 22,031
Additions - - 2,784 19,045
Disposals - - - (22,031 )
As at 31 January 2023 - 626,961 152,422 19,045
Depreciation
As at 1 February 2022 - 74,393 90,340 7,869
Provided during the period - 25,080 12,329 2,712
Disposals - - - (7,870 )
As at 31 January 2023 - 99,473 102,669 2,711
Net Book Value
As at 31 January 2023 - 527,488 49,753 16,334
As at 1 February 2022 - 552,568 59,298 14,162
Computer Equipment Total
£ £
Cost
As at 1 February 2022 72,718 871,348
Additions 4,713 26,542
Disposals - (22,031 )
As at 31 January 2023 77,431 875,859
Depreciation
As at 1 February 2022 52,270 224,872
Provided during the period 5,032 45,153
Disposals - (7,870 )
As at 31 January 2023 57,302 262,155
Net Book Value
As at 31 January 2023 20,129 613,704
As at 1 February 2022 20,448 646,476
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5. Stocks
2023 2022
£ £
Stock - parts and accessories 73,223 65,598
Stock - vehicles 2,521,680 2,913,651
2,594,903 2,979,249
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 937,695 445,786
Other debtors 98,034 69,388
1,035,729 515,174
Due after more than one year
Amounts owed by related company 550,000 550,000
550,000 550,000
1,585,729 1,065,174
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,860,665 1,900,317
Bank loans and overdrafts 70,000 70,000
Corporation tax (135,515 ) -
Other taxes and social security 419,957 278,114
Other creditors 191,552 196,967
Amounts owed to related company - 7,972
2,406,659 2,453,370
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 163,333 233,333
Other loan - 250,000
163,333 483,333
The bank loan of £233,333 (2022: £303,333) is a Coronavirus Business Interruption Loan for which the UK Government covered the first 12 months of interest payments under the UK Governments Business Interruption Payment (BIP). This loan is repayable over 6 years and had a capital repayment holiday for the first year. The interest rate is 3% above base rate.
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured:-
2023 2022
£ £
Bank loans and overdrafts 233,333 303,333
Other Creditors 1,362,715 1,381,399
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10. Share Capital
2023 2022
Allotted, called up and fully paid £ £
200 Ordinary B shares of £ 1 each 200 200
Preference Shares
2023 2022
Allotted, called up and fully paid £ £
300 Preference A shares of £ 1 each 300 300
Rights of Shares
The Ordinary B shares have no voting rights and no rights to participate in any type of distribution. They have dividend rights. The company retains the first right to repurchase the shares when offered for sale.
The Preference A shares have full voting and dividend rights. They also have full rights to participate in any type of distribution. They are redeemable at the option of both the company and the shareholder. The company retains the first right to repurchase the shares when offered for sale.
11. Contingent Liabilities
At the reporting date the company had a commitment to repurchase vehicles from a fleet vehicle leasing company with a value of £132,781 (2022: £117,982).
12. Pension Commitments
During the year the company made payments to its defined contribution pension scheme. The pension cost charge represents contributions payable by the company to the scheme and amounted to £29,656 (2022: £24,661). Contributions totalling £6,643 (2022: £7,139) were payable to the scheme at the reporting date.
13. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 21,780 66,000
21,780 66,000
14. Reserves
Retained earnings

This reserve includes current year and previous years' profits and losses, less dividends paid.

Other reserves

This reserve was created when the company acquired certain assets of Boongate Motor Company Limited. The balance represents the difference between the net assets acquired and the consideration paid which is required to be maintained in the non-distributable reserves of the company.
15. Post Balance Sheet Events
On 30 March 2023 the company purchased 200 of its own Ordinary B shares of £1 each for a consideration of £1 each. The shares were subsequently cancelled.
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16. Related Party Transactions
During the year the company paid rent amounting to £108,000 (2022: £108,000) to Boongate Property Limited, a company under common control. 
Included within other debtors is a loan to Boongate Property Limited of £550,000 (2022: £550,000), which is repayable on 1 December 2025 and attracts interest at 2.1% p.a over bank base rate. Interest receivable in the year was £19,261 (2022: £10,260).
The company owed Boongate Property Limited £nil at the year end (2022: £7,972), which is included in creditors.
A dividend of £21,780 (2022: £66,000) was paid to the directors in the year.
17. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
18. Leasing Agreements
At the year end the company had future minimum lease payments under non-cancellable operating leases of £120,000 (2022: £108,000).
19. Audit Information
The auditors report on the account of Boongate Kia Limited for the year ended 31 January 2023 was unqualified
The auditor's report was signed by Paul Allan Byrne BA (Double Hons) FCA (Senior Statutory Auditor) for and on behalf of Ascendis Audit Limited , Statutory Auditor
Ascendis Audit Limited
Unit 3 Building 2, The Colony
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
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