2022-10-012023-03-312023-03-31false04337499Denton Island Garage 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Denton Island Garage Ltd

Registered Number
04337499
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2023

Denton Island Garage Ltd
Company Information
for the period from 1 October 2022 to 31 March 2023

Directors

Michael William Swann
Mathew Lewis Swann

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

04337499 (England and Wales)
Denton Island Garage Ltd
Statement of Financial Position
31 March 2023

Notes

31 Mar 2023

30 Sep 2022

£

£

£

£

Fixed assets
Tangible assets624,54525,241
24,54525,241
Current assets
Stocks2,0002,000
Debtors76,92874,958
Cash at bank and on hand85,54165,121
164,469142,079
Creditors amounts falling due within one year9(67,693)(57,707)
Net current assets (liabilities)96,77684,372
Total assets less current liabilities121,321109,613
Provisions for liabilities(4,664)(3,660)
Net assets116,657105,953
Capital and reserves
Called up share capital400400
Profit and loss account116,257105,553
Shareholders' funds116,657105,953
The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2023, and are signed on its behalf by:
Michael William Swann
Director
Registered Company No. 04337499
Denton Island Garage Ltd
Notes to the Financial Statements
for the period ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
Maintenance and repair of motor vehicles.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year88
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 October 22121,625
Additions5,125
At 31 March 23126,750
Depreciation and impairment
At 01 October 2296,384
Charge for year5,821
At 31 March 23102,205
Net book value
At 31 March 2324,545
At 30 September 2225,241
7.Dividends proposed and payable

2023

2022

££
Dividends Paid40,50050,000
Total40,50050,000
8.Debtors within one year

2023

2022

££
Trade debtors / trade receivables6,1014,436
Amounts owed by group undertakings66,45066,450
Prepayments and accrued income4,3774,072
Total76,92874,958
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables22,02928,223
Taxation and social security37,40022,568
Other creditors5,4745,175
Accrued liabilities and deferred income2,7901,741
Total67,69357,707
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.