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frs-core:ListedExchangeTraded 2021-11-30 04464424 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04464424 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-11-30 04464424 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04464424 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04464424 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-11-30 04464424 frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:UnlistedNon-exchangeTraded 2020-11-30 04464424 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-11-30 04464424 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2020-11-30 04464424 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-11-30 04464424 dpl-frs:CostSales 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales 2020-11-30 04464424 dpl-frs:CostSales 2021-11-30 04464424 dpl-frs:DistributionCosts 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses 2020-12-01 2021-11-30 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frs-core:CurrentFinancialInstruments 19 2021-11-30 04464424 frs-core:Non-currentFinancialInstruments 19 2021-11-30 04464424 20 2020-12-01 2021-11-30 04464424 frs-core:CurrentFinancialInstruments 20 2021-11-30 04464424 frs-core:Non-currentFinancialInstruments 20 2021-11-30 04464424 dpl-frs:Item1 2020-12-01 2021-11-30 04464424 dpl-frs:Item1 2020-11-30 04464424 dpl-frs:Item1 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item1 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item1 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item1 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item1 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2020-12-01 2021-11-30 04464424 dpl-frs:Item2 2020-12-01 2021-11-30 04464424 dpl-frs:Item2 2020-11-30 04464424 dpl-frs:Item2 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item2 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item2 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item2 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item2 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2020-12-01 2021-11-30 04464424 dpl-frs:Item3 2020-12-01 2021-11-30 04464424 dpl-frs:Item3 2020-11-30 04464424 dpl-frs:Item3 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item3 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item3 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item3 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item3 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2020-12-01 2021-11-30 04464424 dpl-frs:Item4 2020-12-01 2021-11-30 04464424 dpl-frs:Item4 2020-11-30 04464424 dpl-frs:Item4 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item4 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item4 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item4 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item4 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2020-12-01 2021-11-30 04464424 dpl-frs:Item5 2020-12-01 2021-11-30 04464424 dpl-frs:Item5 2020-11-30 04464424 dpl-frs:Item5 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item5 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item5 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item5 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item5 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2020-12-01 2021-11-30 04464424 dpl-frs:Item6 2020-12-01 2021-11-30 04464424 dpl-frs:Item6 2020-11-30 04464424 dpl-frs:Item6 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item6 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item6 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item6 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item6 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2020-12-01 2021-11-30 04464424 dpl-frs:Item7 2020-12-01 2021-11-30 04464424 dpl-frs:Item7 2020-11-30 04464424 dpl-frs:Item7 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item7 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item7 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item7 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item7 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2020-12-01 2021-11-30 04464424 dpl-frs:Item8 2020-12-01 2021-11-30 04464424 dpl-frs:Item8 2020-11-30 04464424 dpl-frs:Item8 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item8 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item8 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item8 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item8 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2020-12-01 2021-11-30 04464424 dpl-frs:Item9 2020-12-01 2021-11-30 04464424 dpl-frs:Item9 2020-11-30 04464424 dpl-frs:Item9 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item9 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item9 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item9 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item9 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2020-12-01 2021-11-30 04464424 dpl-frs:Item10 2020-12-01 2021-11-30 04464424 dpl-frs:Item10 2020-11-30 04464424 dpl-frs:Item10 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item10 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item10 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item10 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item10 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2020-12-01 2021-11-30 04464424 dpl-frs:Item11 2020-12-01 2021-11-30 04464424 dpl-frs:Item11 2020-11-30 04464424 dpl-frs:Item11 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item11 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item11 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item11 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item11 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2020-12-01 2021-11-30 04464424 dpl-frs:Item12 2020-12-01 2021-11-30 04464424 dpl-frs:Item12 2020-11-30 04464424 dpl-frs:Item12 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item12 2020-12-01 2021-11-30 04464424 dpl-frs:CostSales dpl-frs:Item12 2020-11-30 04464424 dpl-frs:CostSales dpl-frs:Item12 2021-11-30 04464424 dpl-frs:DistributionCosts dpl-frs:Item12 2020-12-01 2021-11-30 04464424 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-12-01 2021-11-30 04464424 1 2020-12-01 2021-11-30 04464424 frs-countries:EnglandWales 2020-12-01 2021-11-30
Registered number: 04464424
Classic Cars (UK) Limited
Unaudited Financial Statements
For The Year Ended 30 November 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04464424
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 40,619 42,407
40,619 42,407
CURRENT ASSETS
Stocks 4 3,867,253 3,791,999
Debtors 5 1,116,537 1,196,180
Cash at bank and in hand 48,935 1,307
5,032,725 4,989,486
Creditors: Amounts Falling Due Within One Year 6 (609,399 ) (2,140,384 )
NET CURRENT ASSETS (LIABILITIES) 4,423,326 2,849,102
TOTAL ASSETS LESS CURRENT LIABILITIES 4,463,945 2,891,509
Creditors: Amounts Falling Due After More Than One Year 7 (909,150 ) (36,813 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,122 ) (9,122 )
NET ASSETS 3,545,673 2,845,574
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 3,544,673 2,844,574
SHAREHOLDERS' FUNDS 3,545,673 2,845,574
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For the year ending 30 November 2022 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 Shiraz Dhanji
Director
29/11/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the 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.
1.2. 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.
1.3. 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:
Fixtures & Fittings 20% reducing balance
1.4. Leasing and Hire Purchase Contracts
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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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. 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.
1.7. 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.
1.8. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2021: 1)
3 1
3. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 December 2021 122,362
Additions 8,366
As at 30 November 2022 130,728
Depreciation
As at 1 December 2021 79,955
Provided during the period 10,154
As at 30 November 2022 90,109
Net Book Value
As at 30 November 2022 40,619
As at 1 December 2021 42,407
4. Stocks
2022 2021
£ £
Stock - finished goods 3,867,253 3,791,999
3,867,253 3,791,999
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 254,080 -
Prepayments and accrued income - 50,000
Other debtors 302,989 303,752
VAT 322,871 437,781
Amounts owed by other participating interests 236,597 404,647
1,116,537 1,196,180
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Page 6
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors - 328,037
Bank loans and overdrafts 406,896 543,024
Corporation tax 200,226 145,293
PAYE control account 2,073 1,874
Other creditors - 978,539
Pension Control Account 204 567
Amounts owed to other participating interests - 143,050
609,399 2,140,384
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 883,035 -
Bank loans 26,115 36,813
909,150 36,813
8. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Between one and five years 883,035 -
883,035 -
883,035 -
9. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
Value Number 2022 2021
Allotted, called up and fully paid £ £ £
Ordinary Shares 1.000 1,000 1,000 1,000
10. General Information
Classic Cars (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04464424 . The registered office is 254-256 Watford Road, Hendon, London, NW4 4UJ.
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