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2021-07-01 2022-06-30 SC331707 frs-bus:Original 1 2021-07-01 2022-06-30 SC331707 frs-bus:Original frs-countries:Scotland 2021-07-01 2022-06-30
Registered number: SC331707
Fife Seat Limited
Financial Statements
For The Year Ended 30 June 2023
Ascendis Group
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—7
Page 1
Statement of Financial Position
Registered number: SC331707
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 152,211 160,221
152,211 160,221
CURRENT ASSETS
Stocks 5 3,068,687 2,896,324
Debtors 6 495,152 582,643
Cash at bank and in hand 118,062 67,311
3,681,901 3,546,278
Creditors: Amounts Falling Due Within One Year 7 (3,394,234 ) (3,078,556 )
NET CURRENT ASSETS (LIABILITIES) 287,667 467,722
TOTAL ASSETS LESS CURRENT LIABILITIES 439,878 627,943
Creditors: Amounts Falling Due After More Than One Year 8 (156,246 ) (302,079 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,946 ) (32,199 )
NET ASSETS 253,686 293,665
CAPITAL AND RESERVES
Called up share capital 10 200,000 200,000
Income Statement 53,686 93,665
SHAREHOLDERS' FUNDS 253,686 293,665
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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 M McKenna
Director
9th November 2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fife Seat Limited is a private company, limited by shares, incorporated in Scotland, registered number SC331707 . The registered office, and principal place of business, is Fife Seat Millie Street, Kirkcaldy, KY1 2NL.

The presentational currency of the financial statements is Pound sterling (£).

Amounts in the 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. 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.


2.4. 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:
Leasehold 10% straight line
Plant & Machinery 10 - 50% straight line
Fixtures & Fittings 10% - 25% straight line
Computer Equipment 20% - 25% straight line
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised within the Income Statement.
2.5. Leases
Rentals under operating leases are charged to the Income Statement on a straight line basis over the lease term.
2.6. 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.

Consignment vehicles which due to the significant risks and responsibilities of ownership passing to the company are regarded effectively as being under the control of the company and, in accordance with FRS 102 1A, are included within stocks on the Statement of Financial Position, although legal title has not passed to the company. The corresponding liability is included within trade creditors and is secured directly on these vehicles.

2.7. Financial Instruments
The company only has basic financial instruments, which are recognised at amortised cost.

Debtors
Short term debtors are measured at transaction price less any impairment.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured at amortised cost.
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2.8. 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.
2.9. Pensions
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as an expense in the Income Statement when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
2.10. Government Grant
Furlough grant income under the Coronavirus Job Retention Scheme and local council grants were accounted for
in "Other operating income" on a receivable basis.
2.11. Borrowing costs
All borrowing costs are recognised in the Income Statement in the year in which they are incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 22 (2022: 22)
22 22
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 83,517 195,195 217,282 53,663 549,657
Additions - 5,324 17,091 1,575 23,990
As at 30 June 2023 83,517 200,519 234,373 55,238 573,647
Depreciation
As at 1 July 2022 70,946 154,151 115,457 48,882 389,436
Provided during the period 1,085 11,506 17,699 1,710 32,000
As at 30 June 2023 72,031 165,657 133,156 50,592 421,436
Net Book Value
As at 30 June 2023 11,486 34,862 101,217 4,646 152,211
As at 1 July 2022 12,571 41,044 101,825 4,781 160,221
5. Stocks
2023 2022
£ £
Stock - vehicles 2,978,161 2,854,766
Stock - parts 90,526 41,558
3,068,687 2,896,324
Stock with a value of £2,862,946 (2022: £2,311,016) is secured under the vehicle funding as disclosed in note 9.
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 171,723 387,299
Other debtors 170,003 130,494
Director's loan account - 64,850
341,726 582,643
Due after more than one year
Other debtors 153,426 -
153,426 -
495,152 582,643
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,176,143 1,485,818
Bank loans and overdrafts 145,833 145,835
Corporation tax 14,443 -
Other taxes and social security 92,148 96,022
Other creditors 1,965,667 1,350,881
3,394,234 3,078,556
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 156,246 302,079
156,246 302,079
There are two bank loans of £250,000 each. These loans are supported by the Coronavirus Business Interruption Loan Scheme and underwritten by the UK Government. The loans had an initial 12 month repayment holiday and interest is payable at 12% & 10.1% respectively over the remaining course of the loans.
9. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Other Creditors 2,862,946 2,311,016
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200,000 200,000
11. Contingent Liabilities
At the reporting date the company had a commitment to repurchase vehicles at the value of £446,628 (2022: £243,584). The company expects the market value of the vehicles to be in excess of the repurchase commitment. 
At the reporting date legal title had not passed to the company and therefore it did not have the risks and responsibilities of ownership.
12. Other Commitments
At the year end the company had future minimum lease payments under non-cancellable operating leases of £158,490 (2022: £201,615).
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to the director:
As at 1 July 2022 Amounts advanced Amounts repaid Amounts written off As at 30 June 2023
£ £ £ £ £
Mr Mark McKenna 64,850 - (64,850 ) - -
The above loan was unsecured, interest free and repayable on demand. 
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The director has provided the company's bankers with a personal guarantee amounting to £100,000.
14. Related Party Transactions
The company is related to the Minerva SIPP of Mr Mark McKenna ("the SIPP"). During the year the company lent £172,000 to the SIPP, of which £167,100 was outstanding at the year end. Interest of £4,247 was charged thereon at a fixed rate of 6%. The loan was settled in full in July 2023.
Dividends of £79,850 (2022: £nil) were paid to the director in the year.
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.
16. Audit Information
The auditors report on the account of Fife Seat Limited for the year ended 30 June 2023 was unqualified
The auditor's report was signed by Paul Allan Byrne FCA BA (Double Hons) (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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