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frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 5412364 frs-core:Non-currentFinancialInstruments 2022-06-30 5412364 frs-core:Non-currentFinancialInstruments 2021-07-01 2022-06-30 5412364 frs-core:CurrentFinancialInstruments 2021-07-01 2022-06-30 5412364 frs-core:CurrentFinancialInstruments 2022-06-30 5412364 frs-core:AfterOneYear 2021-07-01 2022-06-30 5412364 frs-core:BetweenOneFiveYears 2021-07-01 2022-06-30 5412364 frs-core:BetweenOneFiveYears 2022-06-30 5412364 frs-core:ComputerEquipment 2022-06-30 5412364 frs-core:ComputerEquipment 2021-07-01 2022-06-30 5412364 frs-core:ComputerEquipment 2021-06-30 5412364 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-06-30 5412364 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-07-01 2022-06-30 5412364 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-06-30 5412364 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-06-30 5412364 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2021-07-01 2022-06-30 5412364 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-06-30 5412364 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-06-30 5412364 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-07-01 2022-06-30 5412364 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-06-30 5412364 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-06-30 5412364 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-06-30 5412364 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-06-30 5412364 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-06-30 5412364 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-06-30 5412364 frs-core:Share-basedPaymentsDeferredTax 2022-06-30 5412364 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frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 5412364 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 5412364 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 5412364 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 5412364 frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:ListedExchangeTraded 2021-06-30 5412364 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-06-30 5412364 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-06-30 5412364 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 5412364 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 5412364 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2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 5412364 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 5412364 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 5412364 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 5412364 dpl-frs:Item4 2021-07-01 2022-06-30 5412364 dpl-frs:Item4 2021-06-30 5412364 dpl-frs:Item4 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 5412364 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 5412364 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 5412364 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 5412364 dpl-frs:Item5 2021-07-01 2022-06-30 5412364 dpl-frs:Item5 2021-06-30 5412364 dpl-frs:Item5 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 5412364 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 5412364 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 5412364 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 5412364 dpl-frs:Item6 2021-07-01 2022-06-30 5412364 dpl-frs:Item6 2021-06-30 5412364 dpl-frs:Item6 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 5412364 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 5412364 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 5412364 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 5412364 dpl-frs:Item7 2021-07-01 2022-06-30 5412364 dpl-frs:Item7 2021-06-30 5412364 dpl-frs:Item7 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 5412364 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 5412364 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 5412364 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 5412364 dpl-frs:Item8 2021-07-01 2022-06-30 5412364 dpl-frs:Item8 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5412364 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 5412364 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 5412364 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 5412364 dpl-frs:Item11 2021-07-01 2022-06-30 5412364 dpl-frs:Item11 2021-06-30 5412364 dpl-frs:Item11 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 5412364 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 5412364 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 5412364 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 5412364 dpl-frs:Item12 2021-07-01 2022-06-30 5412364 dpl-frs:Item12 2021-06-30 5412364 dpl-frs:Item12 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 5412364 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 5412364 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 5412364 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 5412364 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 5412364 1 2021-07-01 2022-06-30 5412364 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 5412364
1ST CLASS TYRES & AUTOCARE LIMITED
Unaudited Financial Statements
For The Year Ended 30 June 2023
JH Accounting
Golden Green Barn
Barrow Moor
Longnor
Buxton
SK17 0QP
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 5412364
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,696 13,385
10,696 13,385
CURRENT ASSETS
Stocks 5 23,992 24,054
Debtors 6 11,232 8,901
Cash at bank and in hand 124,917 157,705
160,141 190,660
Creditors: Amounts Falling Due Within One Year 7 (84,306 ) (80,676 )
NET CURRENT ASSETS (LIABILITIES) 75,835 109,984
TOTAL ASSETS LESS CURRENT LIABILITIES 86,531 123,369
NET ASSETS 86,531 123,369
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 86,529 123,367
SHAREHOLDERS' FUNDS 86,531 123,369
Page 1
Page 2
For the year ending 30 June 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.
On behalf of the board
Mr R Errington
Director
22/11/2023
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
1ST CLASS TYRES & AUTOCARE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 5412364 . The registered office is The Old Sorting Office, Misterton Way, Lutterworth, Leicester, LE17 4AB.
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 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.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 20% of net book value
Fixtures & Fittings 20% of net book value
Computer Equipment 20% of net book value
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Manufacturing 5 5
6 6
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 2,976 22,944 7,350 33,270
As at 30 June 2023 2,976 22,944 7,350 33,270
Depreciation
As at 1 July 2022 2,001 13,161 4,723 19,885
Provided during the period 195 1,969 525 2,689
As at 30 June 2023 2,196 15,130 5,248 22,574
Net Book Value
As at 30 June 2023 780 7,814 2,102 10,696
As at 1 July 2022 975 9,783 2,627 13,385
5. Stocks
2023 2022
£ £
Stock in hand 23,992 24,054
23,992 24,054
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,958 2,220
Prepayments and accrued income 2,364 1,771
Other debtors 3,969 3,969
Net wages 941 941
11,232 8,901
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 39,121 37,249
Corporation tax 25,870 22,950
Other taxes and social security 1,795 2,074
VAT 12,670 11,303
NEST Pension Scheme 489 588
Accruals and deferred income 3,016 2,825
Directors' loan accounts 1,345 3,687
84,306 80,676
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Pension Commitments
The company operates a defined contribution pension scheme for the benefit of its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £489 (PY £587) were due to the fund. 
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2023 2022
£ £
Mr R Errington 69,553 51,355
Mrs J Evans 69,553 51,356
11. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 139,107 102,711
139,107 102,711
Page 5