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dpl-frs:Item11 2022-03-31 801702 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 801702 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 801702 frs-bus:Original dpl-frs:Item12 2021-04-01 2022-03-31 801702 frs-bus:Original dpl-frs:Item12 2021-03-31 801702 frs-bus:Original dpl-frs:Item12 2022-03-31 801702 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 801702 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2021-03-31 801702 frs-bus:Original dpl-frs:CostSales dpl-frs:Item12 2022-03-31 801702 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 801702 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 801702 frs-bus:Original 1 2021-04-01 2022-03-31 801702 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 801702
Associated Liver Launderettes Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2023
Bradburn & Co Accountants Ltd
19 Alton Road
Oxton
Wirral
CH43 6UB
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Statement of Income and Retained Earnings 4
Statement of Financial Position 5—6
Notes to the Financial Statements 7—10
Page 1
Company Information
Directors Mr John Trapp
Mrs Sharon Gamble
Secretary Mrs Sharon Gamble
Company Number 801702
Registered Office 104 Prescot Road
Liverpool
L7 0JA
Accountants Bradburn & Co Accountants Ltd
ICPA (BRA030)
19 Alton Road
Oxton
Wirral
CH43 6UB
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 March 2023 .
Directors
The directors who held office during the year were as follows:
Mr John Trapp
Mrs Sharon Gamble
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs Sharon Gamble
Director
18/10/2023
Page 2
Page 3
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the Company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's Board of Directors, as a body, for our work or for this report.
You have acknowledged on the balance sheet as at year ended 31 March 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements
Signed
18/10/2023
Bradburn & Co Accountants Ltd
ICPA (BRA030)
19 Alton Road
Oxton
Wirral
CH43 6UB
Page 3
Page 4
Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 2,180,915 1,684,822
Cost of sales (1,554,813 ) (1,175,688 )
GROSS PROFIT 626,102 509,134
Administrative expenses (433,465 ) (425,641 )
OPERATING PROFIT 192,637 83,493
Profit on disposal of fixed assets - 5,928
Other interest receivable and similar income 982 176
Interest payable and similar charges (23,165 ) (15,734 )
PROFIT BEFORE TAXATION 170,454 73,863
Tax on Profit 5 (36,005 ) (5,449 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 134,449 68,414
RETAINED EARNINGS
As at 1 April 2022 668,971 600,557
As at 31 March 2023 803,420 668,971
The notes on pages 7 to 10 form part of these financial statements.
Page 4
Page 5
Statement of Financial Position
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 6 10,800 14,400
Tangible Assets 7 1,470,248 1,387,901
1,481,048 1,402,301
CURRENT ASSETS
Stocks 8 55,429 52,734
Debtors 9 219,804 197,694
Cash at bank and in hand 88,426 2,609
363,659 253,037
Creditors: Amounts Falling Due Within One Year 10 (666,605 ) (569,917 )
NET CURRENT ASSETS (LIABILITIES) (302,946 ) (316,880 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,178,102 1,085,421
Creditors: Amounts Falling Due After More Than One Year 11 (369,682 ) (411,450 )
NET ASSETS 808,420 673,971
CAPITAL AND RESERVES
Called up share capital 12 5,000 5,000
Income Statement 803,420 668,971
SHAREHOLDERS' FUNDS 808,420 673,971
Page 5
Page 6
For the year ending 31 March 2023 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mrs Sharon Gamble
Director
18/10/2023
The notes on pages 7 to 10 form part of these financial statements.
Page 6
Page 7
Notes to the Financial Statements
1. General Information
Associated Liver Launderettes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 801702 . The registered office is 104 Prescot Road, Liverpool, L7 0JA.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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 income statement over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 no depreciation
Plant & Machinery 20% straight line
Motor Vehicles 25% reducing balance
2.5. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 55 (2022: 56)
55 56
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4. Directors' remuneration
2023 2022
£ £
Emoluments 53,132 58,148
Company contributions to money purchase pension schemes 25,000 28,212
78,132 86,360
During the year, retirement benefits were accruing to 1 director (previous year 1) in respect of money purchase schemes.
Information regarding the highest paid director is as follows:
2023 2022
£ £
Emoluments 46,899 43,148
Company contributions to money purchase pension schemes 25,000 25,000
71,899 68,148
Accrued retirement benefits from defined benefit pension schemes 3,410 3,212
5. Tax on Profit
Tax Rate 2023 2022
2023 2022 £ £
Current tax
UK Corporation Tax 19.0% 19.0% 36,005 5,449
Total tax charge for the period 36,005 5,449
2023 2022
£ £
Profit before tax 170,454 73,863
Tax on profit at 19% (UK standard rate) 32,386 14,034
Goodwill/depreciation not allowed for tax 4,298 3,070
Capital allowances (679 ) (11,655 )
Total tax charge for the period 36,005 5,449
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6. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 18,000
As at 31 March 2023 18,000
Amortisation
As at 1 April 2022 3,600
Provided during the period 3,600
As at 31 March 2023 7,200
Net Book Value
As at 31 March 2023 10,800
As at 1 April 2022 14,400
7. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2022 1,326,251 237,677 149,505 1,713,433
Additions 101,367 - - 101,367
As at 31 March 2023 1,427,618 237,677 149,505 1,814,800
Depreciation
As at 1 April 2022 - 229,777 95,755 325,532
Provided during the period - - 19,020 19,020
As at 31 March 2023 - 229,777 114,775 344,552
Net Book Value
As at 31 March 2023 1,427,618 7,900 34,730 1,470,248
As at 1 April 2022 1,326,251 7,900 53,750 1,387,901
8. Stocks
2023 2022
£ £
Stock 55,429 52,734
55,429 52,734
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9. Debtors
2023 2022
£ £
Due within one year
Trade debtors 180,194 162,032
Other debtors 39,610 24,270
Amounts owed by associates - 11,392
219,804 197,694
10. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 135,841 43,281
Bank loans and overdrafts 105,810 214,165
Corporation tax 36,005 5,449
Other taxes and social security 21,757 20,889
VAT 64,592 60,898
Other creditors 113,511 95,416
Amounts owed to associates 189,089 129,819
666,605 569,917
11. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 369,682 411,450
369,682 411,450
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5,000 5,000
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