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Registered number: 12617674
CIDAK AUTO PARTS LTD
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12617674
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 79,121 84,737
Investments 4 45 -
79,166 84,737
CURRENT ASSETS
Stocks 160,360 -
Debtors 310,144 243,030
Cash at bank and in hand 69,291 55,205
539,795 298,235
Creditors: Amounts Falling Due Within One Year (322,561 ) (224,106 )
NET CURRENT ASSETS (LIABILITIES) 217,234 74,129
TOTAL ASSETS LESS CURRENT LIABILITIES 296,400 158,866
Creditors: Amounts Falling Due After More Than One Year (141,165 ) (75,314 )
NET ASSETS 155,235 83,552
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 155,135 83,452
SHAREHOLDERS' FUNDS 155,235 83,552
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For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 May 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Harvinder Handa
Director
23/11/2023
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. 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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
1.2. Going Concern Disclosure
At the time of approving the financial statements, the business activities for the company continue as normal. The company meets its day to day working capital requirements through continued support from the company's director. The financial statements are prepared on the going concern basis as support from the company's director to provide financial support to the company in order that it can continue to trade and meet its liabilities as they fall due. This support will continue for a period of at least 12 months from the date of approval of these financial statements. The financial statements do not include any adjustments that would result from a withdrawal of the facility by the company's director.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
1.4. 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:
Motor Vehicles 10% reducing balance
Fixtures & Fittings Straight line basis over 3 years
Computer Equipment Straight line basis over 3 years
1.5. 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.
1.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.7. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2022: 1)
2 1
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3. Tangible Assets
Total
£
Cost
As at 1 June 2022 88,199
Additions 6,499
As at 31 May 2023 94,698
Depreciation
As at 1 June 2022 3,462
Provided during the period 12,115
As at 31 May 2023 15,577
Net Book Value
As at 31 May 2023 79,121
As at 1 June 2022 84,737
4. Investments
Total
£
Cost
As at 1 June 2022 -
Additions 45
As at 31 May 2023 45
Provision
As at 1 June 2022 -
As at 31 May 2023 -
Net Book Value
As at 31 May 2023 45
As at 1 June 2022 -
Company has an investment of 100 BGN Lev equivalent to £45  in subsidiary company, Cidak Auto Parts Bulgaria, a company incorporated in Bulgaria. Company holds 100% shareholdings in the subsidiary company,  Cidak Auto Parts Bulgaria.
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
6. Related Party Transactions
During the period, the company provided loan to its subsidiary company,  Cidak Audo Parts Bulgaria. The transaction was conducted at normal commercial terms. 
The total loan provided during the year was  £31,425
7. General Information
CIDAK AUTO PARTS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12617674 . The registered office is 39 Chapel Drive, Aylesbury, Buckinghamshire, HP22 5EN.
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