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2020-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item2 2021-12-31 01619456 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item2 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:Item3 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:Item3 2020-12-31 01619456 frs-bus:Original dpl-frs:Item3 2021-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2020-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item3 2021-12-31 01619456 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item3 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:Item4 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:Item4 2020-12-31 01619456 frs-bus:Original dpl-frs:Item4 2021-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2020-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item4 2021-12-31 01619456 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item4 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:Item5 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:Item5 2020-12-31 01619456 frs-bus:Original dpl-frs:Item5 2021-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2020-12-31 01619456 frs-bus:Original dpl-frs:CostSales dpl-frs:Item5 2021-12-31 01619456 frs-bus:Original dpl-frs:DistributionCosts dpl-frs:Item5 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-01-01 2021-12-31 01619456 frs-bus:Original dpl-frs:Item6 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01619456 frs-bus:Original frs-countries:EnglandWales 2021-01-01 2021-12-31
Registered number: 01619456
LMC Of Farnham Ltd.
Financial Statements
For The Year Ended 31 December 2022
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 01619456
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 911,056 930,704
911,056 930,704
CURRENT ASSETS
Stocks 5 3,197,103 3,198,102
Debtors 6 412,776 633,453
Cash at bank and in hand 183,196 280,279
3,793,075 4,111,834
Creditors: Amounts Falling Due Within One Year 7 (3,169,227 ) (3,530,078 )
NET CURRENT ASSETS (LIABILITIES) 623,848 581,756
TOTAL ASSETS LESS CURRENT LIABILITIES 1,534,904 1,512,460
Creditors: Amounts Falling Due After More Than One Year 8 (206,667 ) (286,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,199 ) (19,700 )
NET ASSETS 1,310,038 1,206,093
CAPITAL AND RESERVES
Called up share capital 10 10,300 10,300
Profit and Loss Account 1,299,738 1,195,793
SHAREHOLDERS' FUNDS 1,310,038 1,206,093
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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 Profit and Loss Account.
On behalf of the board
Mr R E Powell
Director
6th November 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
LMC Of Farnham Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 01619456 . The registered office and principal place of business is Farnham Road, Bordon, Hampshire, GU35 0QP.
The principal activity of the company in the year of review was that of a motor dealer.
The presentational and functional currency of these financial statements is Pound Sterling (£).
Amounts in these financial statements 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 director has 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 director 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 director maintains 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 Statement of Income and Retained Earnings, 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:
Freehold Not depreciated
Leasehold Over the period of Lease
Plant & Machinery 14% and 20% on cost
Motor Vehicles 14% and 24% on cost
Computer Equipment 20% and 33% on cost
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.
2.6. Leases
Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings 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 Statement of Income and Retained Earnings.
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 statement of comprehensive income 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 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.
2.10. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the scheme are charged to the Statement of Income and Retained Earnings 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 Statement of Income and Retained Earnings on an accruals basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 46 (2021: 46)
46 46
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 January 2022 115,830 950,999 598,371 26,271
Additions - 75,043 9,956 5,904
Disposals - (11,364 ) - -
As at 31 December 2022 115,830 1,014,678 608,327 32,175
Depreciation
As at 1 January 2022 4,770 267,239 486,606 18,666
Provided during the period - 58,192 31,868 4,972
Disposals - (2,712 ) - -
As at 31 December 2022 4,770 322,719 518,474 23,638
Net Book Value
As at 31 December 2022 111,060 691,959 89,853 8,537
As at 1 January 2022 111,060 683,760 111,765 7,605
Computer Equipment Total
£ £
Cost
As at 1 January 2022 146,188 1,837,659
Additions 1,210 92,113
Disposals - (11,364 )
As at 31 December 2022 147,398 1,918,408
Depreciation
As at 1 January 2022 129,674 906,955
Provided during the period 8,077 103,109
Disposals - (2,712 )
As at 31 December 2022 137,751 1,007,352
Net Book Value
As at 31 December 2022 9,647 911,056
As at 1 January 2022 16,514 930,704
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5. Stocks
2022 2021
£ £
Parts stock 58,932 50,320
Vehicle stock 3,138,171 3,147,782
3,197,103 3,198,102
Included within vehicle stock is consignment stock to the value of £628,129 (2021: £264,908).
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 352,338 421,618
Other debtors 46,097 211,835
398,435 633,453
Due after more than one year
Other debtors 14,341 -
14,341 -
412,776 633,453
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 2,512,846 2,832,428
Bank loans and overdrafts 80,000 80,000
Corporation tax 44,241 38,969
Other taxes and social security 26,644 31,944
VAT 177,270 150,474
Other creditors 328,226 396,263
3,169,227 3,530,078
8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 206,667 286,667
206,667 286,667
The bank loan of £286,667 (2021: £366,667) is a Coronavirus Business Interruption loan for which the UK Government contributed the first 12 months of interest payments under the UK Government's Business Interruption Payment (BIP). This loan is repayable over 6 years following a capital repayment holiday for the first year. The interest rate is 4.33% for the first five years and 3.96% above base for the final year. The bank loan is secured by a debenture and a first legal charge over the Farnham Road property and its associated assets.
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9. Secured Creditors
Of the creditors the following amounts are secured.
2022 2021
£ £
Trade Creditors 1,902,927 1,658,279
Bank loans and overdrafts 286,667 366,667
10. Share Capital
2022 2021
Allotted, called up and fully paid £ £
10,100 Ordinary Shares of £ 1.00 each 10,100 10,100
200 Ordinary A shares of £ 1.00 each 200 200
10,300 10,300
The ordinary shares have full voting rights and full rights to dividends and distributions. The ordinary A shares are non-voting and have full rights to dividends but rank after the ordinary shares on winding up or repayment of capital.
11. Other Commitments
At the year end the company had future payments due under non-cancellable operating leases of £1,546,565 (2021: £1,639,942).
12. Pension Commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £24,124 (2021: £23,404). The outstanding obligations payable to the fund at the year-end were £5,727 (2021: £6,350).
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2022 Amounts advanced Amounts repaid Amounts written off As at 31 December 2022
£ £ £ £ £
Mr Roger Powell 2,100 - (1,580 ) - 520
The advances were interest free, repayable on demand and the company held no security in their respect.
14. Related Party Transactions
The director has provided a personal guarantee of £300,000 to the company's bankers and additionally has also provided an unlimited personal guarantee to PSA Wholesale Limited.
Dividends paid to the director during the year were £30,600 (2021: £30,600).
15. 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.
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16. Audit Information
The auditors report on the account of LMC Of Farnham Ltd. for the year ended 31 December 2022 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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