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07934231 frs-bus:Original frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 07934231
UK Motorservices Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 07934231
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 72,312 81,635
72,312 81,635
CURRENT ASSETS
Debtors 5 503,750 458,123
Cash at bank and in hand 79,254 74,542
583,004 532,665
Creditors: Amounts Falling Due Within One Year 6 (281,578 ) (243,911 )
NET CURRENT ASSETS (LIABILITIES) 301,426 288,754
TOTAL ASSETS LESS CURRENT LIABILITIES 373,738 370,389
Creditors: Amounts Falling Due After More Than One Year 7 (53,027 ) (77,897 )
NET ASSETS 320,711 292,492
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 320,710 292,491
SHAREHOLDERS' FUNDS 320,711 292,492
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For the year ending 28 February 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 R Taylor
Director
28/11/2023
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
UK Motorservices Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07934231 . The registered office is 63 Swan Bank, Talke, Stoke-On-Trent, Staffordshire, ST7 1PR.
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 FRS 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 entity.

Monetary amounts in these financial statements are rounded to the nearest £.
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 rendering of services provided in the normal course of business. Turnover is recognised when the company obtains the right to receive consideration for services provided.


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:
Leasehold Straight Line over the term of the lease
Plant & Machinery 25% Reducing Balance
Motor Vehicles 33.3% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Straight Line
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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2.5. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:

Debtors
Debtors do not carry any interest and are stated at their nominal values. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired.

Cash at bank and in hand
This comprises cash at bank and cash in hand.

Trade creditors
Trade creditors are not interest bearing and are stated at their nominal value.

Loans
Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2.6. 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.
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 21 (2022: 25)
21 25
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 March 2022 23,474 29,839 205,652 2,324 261,289
Additions - 5,500 28,200 - 33,700
Disposals - - (54,940 ) - (54,940 )
As at 28 February 2023 23,474 35,339 178,912 2,324 240,049
Depreciation
As at 1 March 2022 23,474 25,336 128,732 2,112 179,654
Provided during the period - 2,596 32,325 53 34,974
Disposals - - (46,891 ) - (46,891 )
As at 28 February 2023 23,474 27,932 114,166 2,165 167,737
Net Book Value
As at 28 February 2023 - 7,407 64,746 159 72,312
As at 1 March 2022 - 4,503 76,920 212 81,635
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 468,750 426,623
Other debtors 19,000 9,000
Deferred tax current asset - 12,500
Director's loan account - 10,000
487,750 458,123
Due after more than one year
Deferred tax current asset 16,000 -
16,000 -
503,750 458,123
The company has factored certain trade debts under a recourse confidential invoice discounting facility. The gross debts of £181,414 (2022 - £160,244) are included in debtors and the amounts advanced of £114,446 (2022 - £80,665) are included in other creditors.
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 14,648 13,809
Trade creditors 20,569 14,274
Bank loans and overdrafts 10,221 9,920
Corporation tax 8,800 16,700
Other taxes and social security 11,382 13,278
VAT 47,550 40,903
Net wages 8,418 9,632
Other creditors 114,446 80,665
Accruals and deferred income 45,544 44,730
281,578 243,911
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 27,298 41,946
Bank loans 25,729 35,951
53,027 77,897
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured on the underlying asset.
2023 2022
£ £
Net obligations under finance leases 41,946 55,755
9. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,648 13,809
Later than one year and not later than five years 27,298 41,946
41,946 55,755
41,946 55,755
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
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11. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 42,000 42,000
Later than one year and not later than five years 30,000 60,000
72,000 102,000
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Mr R Taylor 10,000 - 10,000 - -
The above loan is unsecured, interest free and repayable on demand.
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