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2022-03-31 07549715 dpl-frs:Item12 2021-04-01 2022-03-31 07549715 dpl-frs:Item12 2021-03-31 07549715 dpl-frs:Item12 2022-03-31 07549715 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 07549715 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 07549715 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 07549715 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 07549715 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 07549715 1 2021-04-01 2022-03-31 07549715 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 07549715
Central Cars (West Sussex) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
LJT Accountancy Services
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07549715
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 24,155 12,316
24,155 12,316
CURRENT ASSETS
Debtors 6 - 2,127
Cash at bank and in hand 10,146 11,120
10,146 13,247
Creditors: Amounts Falling Due Within One Year 7 (27,641 ) (53,347 )
NET CURRENT ASSETS (LIABILITIES) (17,495 ) (40,100 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,660 (27,784 )
Creditors: Amounts Falling Due After More Than One Year 8 (413,540 ) (385,920 )
NET LIABILITIES (406,880 ) (413,704 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (406,980 ) (413,804 )
SHAREHOLDERS' FUNDS (406,880) (413,704)
Page 1
Page 2
For the year ending 31 March 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 T Foster
Director
27 November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Central Cars (West Sussex) Limited Registered number 07549715 is a limited by shares company incorporated in England & Wales. The Registered Office is 18 Courtlands Way, Felpham, Bognor Regis, West Sussex, PO22 6AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Going Concern Disclosure
No material uncertainties that cast signifcant doubt about the abilitily of the company to continue as a going concern have been identified by the directors.
2.3. Turnover
Turnover represents net invoiced sales of goods, excluding value added tax.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of ten years.
2.5. 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:
Motor Vehicles 25%
Fixtures & Fittings 25%
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 6
1 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 160,000
As at 31 March 2023 160,000
Amortisation
As at 1 April 2022 160,000
As at 31 March 2023 160,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 - 30,439 30,439
Additions 17,500 - 17,500
Disposals - (6,652 ) (6,652 )
As at 31 March 2023 17,500 23,787 41,287
Depreciation
As at 1 April 2022 - 18,123 18,123
Provided during the period 2,100 2,367 4,467
Disposals - (5,458 ) (5,458 )
As at 31 March 2023 2,100 15,032 17,132
Net Book Value
As at 31 March 2023 15,400 8,755 24,155
As at 1 April 2022 - 12,316 12,316
Page 4
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6. Debtors
2023 2022
£ £
Due within one year
VAT - 2,127
- 2,127
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 151
Other taxes and social security 141 196
Other creditors 27,500 53,000
27,641 53,347
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 24,555 33,296
Other creditors 5,204 60,000
Amounts owed to joint ventures 383,781 292,624
413,540 385,920
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid - 4,150
- 4,150
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11. Post Balance Sheet Events
Monies Advanced from the Directors :
T.Foster - £219,107
C.Foster - £164,674
are interest free and repayable on demand.
The Directors' loan account balances are included within other creditors.
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