2022-05-192023-05-312023-05-31false14119033SMART HAND CAR WASH & VALETING CENTRE LTD2023-11-17iso4217:GBPxbrli:pure141190332022-05-19141190332023-05-31141190332022-05-192023-05-31141190332022-05-18141190332022-05-18141190332022-05-182022-05-1814119033bus:SmallEntities2022-05-192023-05-3114119033bus:AuditExempt-NoAccountantsReport2022-05-192023-05-3114119033bus:FullAccounts2022-05-192023-05-3114119033bus:PrivateLimitedCompanyLtd2022-05-192023-05-3114119033core:WithinOneYear2023-05-3114119033core:AfterOneYear2023-05-3114119033core:WithinOneYear2022-05-1814119033core:AfterOneYear2022-05-1814119033core:ShareCapital2023-05-3114119033core:SharePremium2023-05-3114119033core:RevaluationReserve2023-05-3114119033core:OtherReservesSubtotal2023-05-3114119033core:RetainedEarningsAccumulatedLosses2023-05-3114119033core:ShareCapital2022-05-1814119033core:SharePremium2022-05-1814119033core:RevaluationReserve2022-05-1814119033core:OtherReservesSubtotal2022-05-1814119033core:RetainedEarningsAccumulatedLosses2022-05-1814119033core:LandBuildings2023-05-3114119033core:PlantMachinery2023-05-3114119033core:Vehicles2023-05-3114119033core:FurnitureFittings2023-05-3114119033core:OfficeEquipment2023-05-3114119033core:NetGoodwill2023-05-3114119033core:IntangibleAssetsOtherThanGoodwill2023-05-3114119033core:ListedExchangeTraded2023-05-3114119033core:UnlistedNon-exchangeTraded2023-05-3114119033core:LandBuildings2022-05-1814119033core:PlantMachinery2022-05-1814119033core:Vehicles2022-05-1814119033core:FurnitureFittings2022-05-1814119033core:OfficeEquipment2022-05-1814119033core:NetGoodwill2022-05-1814119033core:IntangibleAssetsOtherThanGoodwill2022-05-1814119033core:ListedExchangeTraded2022-05-1814119033core:UnlistedNon-exchangeTraded2022-05-1814119033core:LandBuildings2022-05-192023-05-3114119033core:PlantMachinery2022-05-192023-05-3114119033core:Vehicles2022-05-192023-05-3114119033core:FurnitureFittings2022-05-192023-05-3114119033core:OfficeEquipment2022-05-192023-05-3114119033core:NetGoodwill2022-05-192023-05-3114119033core:IntangibleAssetsOtherThanGoodwill2022-05-192023-05-3114119033core:ListedExchangeTraded2022-05-192023-05-3114119033core:UnlistedNon-exchangeTraded2022-05-192023-05-3114119033core:MoreThanFiveYears2022-05-192023-05-3114119033core:Non-currentFinancialInstruments2023-05-3114119033core:Non-currentFinancialInstruments2022-05-1814119033dpl:CostSales2022-05-192023-05-3114119033dpl:DistributionCosts2022-05-192023-05-3114119033core:LandBuildings2022-05-192023-05-3114119033core:PlantMachinery2022-05-192023-05-3114119033core:Vehicles2022-05-192023-05-3114119033core:FurnitureFittings2022-05-192023-05-3114119033core:OfficeEquipment2022-05-192023-05-3114119033dpl:AdministrativeExpenses2022-05-192023-05-3114119033core:NetGoodwill2022-05-192023-05-3114119033core:IntangibleAssetsOtherThanGoodwill2022-05-192023-05-3114119033dpl:GroupUndertakings2022-05-192023-05-3114119033dpl:ParticipatingInterests2022-05-192023-05-3114119033dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-192023-05-3114119033core:ListedExchangeTraded2022-05-192023-05-3114119033dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-192023-05-3114119033core:UnlistedNon-exchangeTraded2022-05-192023-05-3114119033dpl:CostSales2022-05-182022-05-1814119033dpl:DistributionCosts2022-05-182022-05-1814119033core:LandBuildings2022-05-182022-05-1814119033core:PlantMachinery2022-05-182022-05-1814119033core:Vehicles2022-05-182022-05-1814119033core:FurnitureFittings2022-05-182022-05-1814119033core:OfficeEquipment2022-05-182022-05-1814119033dpl:AdministrativeExpenses2022-05-182022-05-1814119033core:NetGoodwill2022-05-182022-05-1814119033core:IntangibleAssetsOtherThanGoodwill2022-05-182022-05-1814119033dpl:GroupUndertakings2022-05-182022-05-1814119033dpl:ParticipatingInterests2022-05-182022-05-1814119033dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-182022-05-1814119033core:ListedExchangeTraded2022-05-182022-05-1814119033dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-182022-05-1814119033core:UnlistedNon-exchangeTraded2022-05-182022-05-1814119033core:NetGoodwill2023-05-3114119033core:IntangibleAssetsOtherThanGoodwill2023-05-3114119033core:LandBuildings2023-05-3114119033core:PlantMachinery2023-05-3114119033core:Vehicles2023-05-3114119033core:FurnitureFittings2023-05-3114119033core:OfficeEquipment2023-05-3114119033core:AfterOneYear2023-05-3114119033core:WithinOneYear2023-05-3114119033core:ListedExchangeTraded2023-05-3114119033core:UnlistedNon-exchangeTraded2023-05-3114119033core:ShareCapital2023-05-3114119033core:SharePremium2023-05-3114119033core:RevaluationReserve2023-05-3114119033core:OtherReservesSubtotal2023-05-3114119033core:RetainedEarningsAccumulatedLosses2023-05-3114119033core:NetGoodwill2022-05-1814119033core:IntangibleAssetsOtherThanGoodwill2022-05-1814119033core:LandBuildings2022-05-1814119033core:PlantMachinery2022-05-1814119033core:Vehicles2022-05-1814119033core:FurnitureFittings2022-05-1814119033core:OfficeEquipment2022-05-1814119033core:AfterOneYear2022-05-1814119033core:WithinOneYear2022-05-1814119033core:ListedExchange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SMART HAND CAR WASH & VALETING CENTRE LTD

Registered Number
14119033
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2023

SMART HAND CAR WASH & VALETING CENTRE LTD
Company Information
for the period from 19 May 2022 to 31 May 2023

Director

LIMONI, Don

Registered Address

32 Connaught Avenue
London
E4 7AA

Registered Number

14119033 (England and Wales)
SMART HAND CAR WASH & VALETING CENTRE LTD
Statement of Financial Position
31 May 2023

Notes

2023

£

£

Current assets
Debtors492
Cash at bank and on hand1,219
1,711
Creditors amounts falling due within one year7(6,440)
Net current assets (liabilities)(4,729)
Total assets less current liabilities(4,729)
Net assets(4,729)
Capital and reserves
Profit and loss account(4,729)
Shareholders' funds(4,729)
The financial statements were approved and authorised for issue by the Director on 17 November 2023, and are signed on its behalf by:
LIMONI, Don
Director
Registered Company No. 14119033
SMART HAND CAR WASH & VALETING CENTRE LTD
Notes to the Financial Statements
for the period ended 31 May 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
The principal activity under review was that of car wash and tyre services.
4.Accounting policies
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.
Going concern
No material uncertainties related to events or conditions that may casts significant doubt on the ability of the company to continue as a going concern have been identified by the director.
5.Employee information

2023
Average number of employees during the year4
6.Dividends proposed and payable

2023

£
Dividends Paid21,000
Total21,000
7.Creditors within one year

2023

£
Trade creditors / trade payables747
Bank borrowings and overdrafts477
Taxation and social security3,816
Accrued liabilities and deferred income1,400
Total6,440
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.