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Registered number: 10837705
Appliance Repair Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Merranti Figures Accounting Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10837705
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,631 20,580
9,631 20,580
CURRENT ASSETS
Debtors 5 8,217 18,899
Cash at bank and in hand 19,604 24,632
27,821 43,531
Creditors: Amounts Falling Due Within One Year 6 (21,924 ) (34,036 )
NET CURRENT ASSETS (LIABILITIES) 5,897 9,495
TOTAL ASSETS LESS CURRENT LIABILITIES 15,528 30,075
Creditors: Amounts Falling Due After More Than One Year 7 (17,865 ) (28,326 )
NET (LIABILITIES)/ASSETS (2,337 ) 1,749
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account (2,339 ) 1,747
SHAREHOLDERS' FUNDS (2,337) 1,749
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
Mrs Julie McCaffrey
Director
27 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
Appliance Repair Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10837705 . The registered office is Figures House, 24 Brighton Road, Salfords, Surrey, RH1 5BX.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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 25% Reducing balance method
Computer Equipment 25% Straight line method
2.5. 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.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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 years 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 35,331 1,870 37,201
Disposals (13,660 ) - (13,660 )
As at 31 March 2023 21,671 1,870 23,541
Depreciation
As at 1 April 2022 15,239 1,382 16,621
Provided during the period 3,102 163 3,265
Disposals (5,976 ) - (5,976 )
As at 31 March 2023 12,365 1,545 13,910
Net Book Value
As at 31 March 2023 9,306 325 9,631
As at 1 April 2022 20,092 488 20,580
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,367 3,998
Other debtors 4,850 14,901
8,217 18,899
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 3,961 3,961
Trade creditors 1,719 3,304
Bank loans and overdrafts 6,500 6,500
Other creditors 825 8,398
Taxation and social security 8,919 11,873
21,924 34,036
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 1,980 5,941
Bounce back loan > 1 year 15,885 22,385
17,865 28,326
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8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,961 3,961
Later than one year and not later than five years 1,980 5,941
5,941 9,902
5,941 9,902
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mrs Julie McCaffrey - 4,572 - - -
The above loan is unsecured, interest free and repayable on demand.
It will be reapid withinh 9 months.
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