Acorah Software Products - Accounts Production 13.6.003 false true 1 August 2022 31 July 2023 31 July 2023 13505807 Mr Dean Marns iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13505807 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-07-31 13505807 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-07-31 13505807 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-07-31 13505807 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-01 2023-07-31 13505807 frs-core:AllSubsidiaries 2022-08-01 2023-07-31 13505807 frs-core:KeyManagementPersonnel 2022-08-01 2023-07-31 13505807 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-01 2023-07-31 13505807 frs-core:OtherRelatedParties 2022-08-01 2023-07-31 13505807 2022-07-31 13505807 2023-07-31 13505807 2022-08-01 2023-07-31 13505807 frs-core:CurrentFinancialInstruments 2023-07-31 13505807 frs-core:CurrentFinancialInstruments 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Registered number: 13505807
MT TYRES LTD
Unaudited Financial Statements
For The Year Ended 31 July 2023
AJAZ AND CO
Ajaz & Co Accountants
339 High Road
Ilford
Essex
IG1 1TE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13505807
31 July 2023 31 July 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,432 -
4,432 -
CURRENT ASSETS
Debtors 5 - 661
Cash at bank and in hand 2,860 8
2,860 669
Creditors: Amounts Falling Due Within One Year 6 (12,642 ) (18,524 )
NET CURRENT ASSETS (LIABILITIES) (9,782 ) (17,855 )
TOTAL ASSETS LESS CURRENT LIABILITIES (5,350 ) (17,855 )
NET LIABILITIES (5,350 ) (17,855 )
CAPITAL AND RESERVES
Called up share capital 7 100 -
Profit and Loss Account (5,450 ) (17,855 )
SHAREHOLDERS' FUNDS (5,350) (17,855)
Page 1
Page 2
For the year ending 31 July 2023 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 Dean Marns
Director
02/10/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
MT TYRES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13505807 . The registered office is 87a St. Johns Road , Tilney St. Lawrence, King's Lynn, PE34 4QN.
2. Accounting Policies
2.1. 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.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: NIL)
2 -
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 August 2022 - - - -
Additions 2,028 3,000 882 5,910
As at 31 July 2023 2,028 3,000 882 5,910
Depreciation
As at 1 August 2022 - - - -
Provided during the period 507 750 221 1,478
As at 31 July 2023 507 750 221 1,478
Net Book Value
As at 31 July 2023 1,521 2,250 661 4,432
As at 1 August 2022 - - - -
Page 3
Page 4
5. Debtors
31 July 2023 31 July 2022
£ £
Due within one year
VAT - 661
- 661
6. Creditors: Amounts Falling Due Within One Year
31 July 2023 31 July 2022
£ £
VAT 11,732 -
Other creditors 910 500
Director's loan account - 18,024
12,642 18,524
7. Share Capital
31 July 2023 31 July 2022
Allotted, Called up and fully paid 100 -
Page 4