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REGISTERED NUMBER: 05757005 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

York Vehicle Test Centre Limited

York Vehicle Test Centre Limited (Registered number: 05757005)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


York Vehicle Test Centre Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: S P Kirton
C T Allan





SECRETARY: S P Kirton





REGISTERED OFFICE: Unit 29 Hospital Fields Road
Fulford Industrial Estate
York
North Yorkshire
YO10 4DZ





REGISTERED NUMBER: 05757005 (England and Wales)





ACCOUNTANT: Dean Merchant FMAAT CMD AATQB
71 Grantham Drive
Holgate
York
North Yorkshire
YO26 4TY

York Vehicle Test Centre Limited (Registered number: 05757005)

Statement of Financial Position
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,296 33,746

CURRENT ASSETS
Debtors 5 60,633 92,797
Cash at bank and in hand 75,244 52,162
135,877 144,959
CREDITORS
Amounts falling due within one year 6 55,282 61,340
NET CURRENT ASSETS 80,595 83,619
TOTAL ASSETS LESS CURRENT
LIABILITIES

95,891

117,365

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 95,691 117,165
SHAREHOLDERS' FUNDS 95,891 117,365

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2023 and were signed on its behalf by:





S P Kirton - Director


York Vehicle Test Centre Limited (Registered number: 05757005)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

York Vehicle Test Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 10 ) .

York Vehicle Test Centre Limited (Registered number: 05757005)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 88,355 97,907 3,967 190,229
Additions - 650 - 650
Disposals - (29,000 ) - (29,000 )
At 31 March 2023 88,355 69,557 3,967 161,879
DEPRECIATION
At 1 April 2022 83,780 70,458 2,245 156,483
Charge for year 1,144 3,525 431 5,100
Eliminated on disposal - (15,000 ) - (15,000 )
At 31 March 2023 84,924 58,983 2,676 146,583
NET BOOK VALUE
At 31 March 2023 3,431 10,574 1,291 15,296
At 31 March 2022 4,575 27,449 1,722 33,746

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 25,321 26,514
Other debtors 32,000 60,275
VAT 1,874 4,570
Prepayments and accrued income 1,438 1,438
60,633 92,797

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 33,200 42,500
Trade creditors 6 1,640
Tax 13,093 11,676
Social security and other taxes 2,817 2,699
Directors' current accounts 4,086 795
Accruals and deferred income 2,080 2,030
55,282 61,340