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Registered number: 07513980
Paul Grimshaw Vehicle Movements Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Julian Robert Walker
FMAAT
J R Walker Ltd
11b Boundary Road
Brackley
Northamptonshire
NN13 7ES
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07513980
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,479,104 1,296,799
1,479,104 1,296,799
CURRENT ASSETS
Stocks 5 37,229 44,399
Debtors 6 317,921 250,483
Cash at bank and in hand 48,480 -
403,630 294,882
Creditors: Amounts Falling Due Within One Year 7 (433,196 ) (663,082 )
NET CURRENT ASSETS (LIABILITIES) (29,566 ) (368,200 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,449,538 928,599
Creditors: Amounts Falling Due After More Than One Year 8 (717,400 ) (530,733 )
NET ASSETS 732,138 397,866
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 732,038 397,766
SHAREHOLDERS' FUNDS 732,138 397,866
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 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
P Grimshaw
Director
20th November 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
Paul Grimshaw Vehicle Movements Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07513980 . The registered office is 14 Bayard Brow, Brackley, Northamptonshire, NN13 6LQ.
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% per annum reducing balance basis
Fixtures & Fittings 15% per annum reducing balance basis
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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Page 4
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 4)
5 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2022 2,978,576 22,188 3,000,764
Additions 550,987 545 551,532
As at 31 March 2023 3,529,563 22,733 3,552,296
Depreciation
As at 1 April 2022 1,690,015 13,950 1,703,965
Provided during the period 367,910 1,317 369,227
As at 31 March 2023 2,057,925 15,267 2,073,192
Net Book Value
As at 31 March 2023 1,471,638 7,466 1,479,104
As at 1 April 2022 1,288,561 8,238 1,296,799
5. Stocks
2023 2022
£ £
Other Inventories 13,979 9,774
Work in progress 23,250 34,625
37,229 44,399
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 250,293 250,483
Other debtors 67,628 -
317,921 250,483
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 277,411 500,818
Trade creditors 148,154 25,101
Bank loans and overdrafts - 27,102
Other taxes and social security 3,993 47,761
Other creditors 3,638 62,300
433,196 663,082
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 687,625 490,030
Bank loans 29,775 40,703
717,400 530,733
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 277,411 500,818
Later than one year and not later than five years 687,625 490,030
965,036 990,848
965,036 990,848
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5