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2021-03-01 2022-02-28 06494056 frs-core:CurrentFinancialInstruments 11 2022-02-28 06494056 frs-core:Non-currentFinancialInstruments 11 2022-02-28 06494056 12 2021-03-01 2022-02-28 06494056 frs-core:CurrentFinancialInstruments 12 2022-02-28 06494056 frs-core:Non-currentFinancialInstruments 12 2022-02-28 06494056 13 2021-03-01 2022-02-28 06494056 frs-core:CurrentFinancialInstruments 13 2022-02-28 06494056 frs-core:Non-currentFinancialInstruments 13 2022-02-28 06494056 14 2021-03-01 2022-02-28 06494056 frs-core:CurrentFinancialInstruments 14 2022-02-28 06494056 frs-core:Non-currentFinancialInstruments 14 2022-02-28 06494056 15 2021-03-01 2022-02-28 06494056 frs-core:CurrentFinancialInstruments 15 2022-02-28 06494056 frs-core:Non-currentFinancialInstruments 15 2022-02-28 06494056 16 2021-03-01 2022-02-28 06494056 frs-core:CurrentFinancialInstruments 16 2022-02-28 06494056 frs-core:Non-currentFinancialInstruments 16 2022-02-28 06494056 17 2021-03-01 2022-02-28 06494056 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2022-02-28 06494056 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 06494056 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 06494056 dpl-frs:Item7 2021-03-01 2022-02-28 06494056 dpl-frs:Item7 2021-02-28 06494056 dpl-frs:Item7 2022-02-28 06494056 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 06494056 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 06494056 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 06494056 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 06494056 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 06494056 dpl-frs:Item8 2021-03-01 2022-02-28 06494056 dpl-frs:Item8 2021-02-28 06494056 dpl-frs:Item8 2022-02-28 06494056 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 06494056 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 06494056 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 06494056 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 06494056 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 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dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 06494056 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 06494056 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 06494056 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 06494056 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 06494056 dpl-frs:Item12 2021-03-01 2022-02-28 06494056 dpl-frs:Item12 2021-02-28 06494056 dpl-frs:Item12 2022-02-28 06494056 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 06494056 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 06494056 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 06494056 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 06494056 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 06494056 1 2021-03-01 2022-02-28 06494056 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 06494056
Discount Cars (Dudley) Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
J M Tranter & Co
1 Dennis Buildings
87a King William Street
Amblecote, Stourbridge
West Midlands
DY8 4HD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06494056
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 525 1,271
Investment Properties 5 841,834 841,834
842,359 843,105
CURRENT ASSETS
Stocks 6 88,995 82,461
Debtors 7 - 24,473
Cash at bank and in hand 74,522 55,192
163,517 162,126
Creditors: Amounts Falling Due Within One Year 8 (226,667 ) (235,674 )
NET CURRENT ASSETS (LIABILITIES) (63,150 ) (73,548 )
TOTAL ASSETS LESS CURRENT LIABILITIES 779,209 769,557
Creditors: Amounts Falling Due After More Than One Year 9 (23,448 ) (32,426 )
NET ASSETS 755,761 737,131
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 755,760 737,130
SHAREHOLDERS' FUNDS 755,761 737,131
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 Richard Jancso
Director
15/09/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Discount Cars ( Dudley ) Limited Registered number 06494056 is a limited by shares company incorporated in England & Wales. The Registered Office is 1 Dennis Buildings, 87a King William Street, Amblecote, Stourbridge, West Midlands, DY8 4HD.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. 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:
Plant & Machinery 15% reducing balance
Computer Equipment 33.3% straight line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
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
Taxation for the year comprises current and deferred tax. Thax is recoginsed in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in reserves.
Current tax and deferred tax are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.7. Deferred Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general,deferred taxation is recognised inrespect of timing differences that have originated but not reversed at the balance sheet date.However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 1 1
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 March 2022 2,316 2,453 4,769
As at 28 February 2023 2,316 2,453 4,769
Depreciation
As at 1 March 2022 1,886 1,612 3,498
Provided during the period 64 682 746
As at 28 February 2023 1,950 2,294 4,244
Net Book Value
As at 28 February 2023 366 159 525
As at 1 March 2022 430 841 1,271
5. Investment Property
2023
£
Fair Value
As at 1 March 2022 and 28 February 2023 841,834
6. Stocks
2023 2022
£ £
Stock 88,995 82,461
88,995 82,461
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 18,000
Other debtors - 6,473
- 24,473
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 10,800 11,050
Corporation tax 22,910 15,110
Other taxes and social security 6,604 1,985
Accruals 5,250 4,035
Director's loan account 181,103 203,494
226,667 235,674
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 23,448 32,426
23,448 32,426
Page 5