2022-04-012023-03-312023-03-31false00867549L.E. CRAMER MOTOR ENGINEERS 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L.E. CRAMER MOTOR ENGINEERS LIMITED

Registered Number
00867549
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

L.E. CRAMER MOTOR ENGINEERS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

KIRMAN, Angela Helen
VAMATHEVAN, Thanapalan

Registered Address

Saffron Lodge Rickmansworth Road
Chorleywood
Rickmansworth
WD3 5SQ

Registered Number

00867549 (England and Wales)
L.E. CRAMER MOTOR ENGINEERS LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets534,57138,763
34,57138,763
Current assets
Stocks768,08768,087
Debtors843,55635,255
Cash at bank and on hand67,36646,697
179,009150,039
Creditors amounts falling due within one year9(149,267)(145,536)
Net current assets (liabilities)29,7424,503
Total assets less current liabilities64,31343,266
Creditors amounts falling due after one year10(33,177)(42,864)
Net assets31,136402
Capital and reserves
Called up share capital100100
Profit and loss account31,036302
Shareholders' funds31,136402
The financial statements were approved and authorised for issue by the Board of Directors on 24 October 2023, and are signed on its behalf by:
VAMATHEVAN, Thanapalan
Director
Registered Company No. 00867549
L.E. CRAMER MOTOR ENGINEERS LIMITED
Notes to the Financial Statements
for the year 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.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:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings-25
Vehicles15-
Office Equipment-25
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.
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.
4.Employee information

20232022
Average number of employees during the year1211
5.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 22137,88512,80313,71212,844177,244
Additions1,2361,900--3,136
At 31 March 23139,12114,70313,71212,844180,380
Depreciation and impairment
At 01 April 22106,2428,84410,99212,403138,481
Charge for year5,1541,3434074247,328
At 31 March 23111,39610,18711,39912,827145,809
Net book value
At 31 March 2327,7254,5162,3131734,571
At 31 March 2231,6433,9592,72044138,763
6.Dividends proposed and payable

2023

2022

££
Dividends Paid178,974117,553
Total178,974117,553
During the year total dividends paid were £178974 (2022: £117553).
7.Stocks

2023

2022

££
Other stocks68,08768,087
Total68,08768,087
8.Debtors

2023

2022

££
Trade debtors / trade receivables19,45719,823
Other debtors1,574787
Prepayments and accrued income22,52514,645
Total43,55635,255
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 payables70,48351,030
Amounts owed to related parties-20,000
Taxation and social security78,78467,972
Other creditors-6,534
Total149,267145,536
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.
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts33,17742,864
Total33,17742,864