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2022-01-31 08829711 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-01 2022-01-31 08829711 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-01 2022-01-31 08829711 dpl-frs:Item6 2021-02-01 2022-01-31 08829711 dpl-frs:Item6 2021-01-31 08829711 dpl-frs:Item6 2022-01-31 08829711 dpl-frs:CostSales dpl-frs:Item6 2021-02-01 2022-01-31 08829711 dpl-frs:CostSales dpl-frs:Item6 2021-01-31 08829711 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 08829711 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 08829711 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 08829711 dpl-frs:Item7 2021-02-01 2022-01-31 08829711 dpl-frs:Item7 2021-01-31 08829711 dpl-frs:Item7 2022-01-31 08829711 dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 08829711 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 08829711 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 08829711 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 08829711 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 08829711 dpl-frs:Item8 2021-02-01 2022-01-31 08829711 dpl-frs:Item8 2021-01-31 08829711 dpl-frs:Item8 2022-01-31 08829711 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 08829711 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 08829711 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 08829711 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 2022-01-31 08829711 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-02-01 2022-01-31 08829711 dpl-frs:Item9 2021-02-01 2022-01-31 08829711 dpl-frs:Item9 2021-01-31 08829711 dpl-frs:Item9 2022-01-31 08829711 dpl-frs:CostSales dpl-frs:Item9 2021-02-01 2022-01-31 08829711 dpl-frs:CostSales dpl-frs:Item9 2021-01-31 08829711 dpl-frs:CostSales dpl-frs:Item9 2022-01-31 08829711 dpl-frs:DistributionCosts dpl-frs:Item9 2021-02-01 2022-01-31 08829711 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-02-01 2022-01-31 08829711 dpl-frs:Item10 2021-02-01 2022-01-31 08829711 dpl-frs:Item10 2021-01-31 08829711 dpl-frs:Item10 2022-01-31 08829711 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dpl-frs:CostSales dpl-frs:Item12 2022-01-31 08829711 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-01 2022-01-31 08829711 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-01 2022-01-31 08829711 1 2021-02-01 2022-01-31 08829711 frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 08829711
MTR Tyres Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of MTR Tyres Ltd for the year ended 31 January 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MTR Tyres Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of MTR Tyres Ltd , as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of MTR Tyres Ltd and state those matters that we have agreed to state to the directors of MTR Tyres Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MTR Tyres Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that MTR Tyres Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of MTR Tyres Ltd . You consider that MTR Tyres Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of MTR Tyres Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
8 January 2024
Raven Accounting (West Midlands) Limited
Chartered Certified Accountants
9-11 Stratford Road
Shirley
Solihull
West Midlands
B90 3LU
Page 1
Page 2
Balance Sheet
Registered number: 08829711
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,035 8,320
15,035 8,320
CURRENT ASSETS
Stocks 5 19,500 19,000
Debtors 6 5,033 6,019
Cash at bank and in hand 174,002 179,348
198,535 204,367
Creditors: Amounts Falling Due Within One Year 7 (40,532 ) (37,828 )
NET CURRENT ASSETS (LIABILITIES) 158,003 166,539
TOTAL ASSETS LESS CURRENT LIABILITIES 173,038 174,859
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,857 ) (1,422 )
NET ASSETS 170,181 173,437
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 170,081 173,337
SHAREHOLDERS' FUNDS 170,181 173,437
Page 2
Page 3
For the year ending 31 January 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
Mr T L Christie
Director
Mrs J K Rose-Christie
Director
Mr M T Rose
Director
8 January 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
MTR Tyres Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08829711 . The registered office is 9-11 Stratford Road, Shirley, Solihull, B90 3LU.
The presentation currency of the financial statements is the Pound Sterling (£).
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:
Plant & Machinery 20% on cost and 20% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 10% on cost
Computer Equipment 20% on cost
2.4. 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.
2.5. 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 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.
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 assets reflect 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.
Page 4
Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 7)
6 7
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2022 16,857 5,250 1,409 658 24,174
Additions 11,221 - - - 11,221
As at 31 January 2023 28,078 5,250 1,409 658 35,395
Depreciation
As at 1 February 2022 11,585 2,669 942 658 15,854
Provided during the period 3,720 645 141 - 4,506
As at 31 January 2023 15,305 3,314 1,083 658 20,360
Net Book Value
As at 31 January 2023 12,773 1,936 326 - 15,035
As at 1 February 2022 5,272 2,581 467 - 8,320
5. Stocks
2023 2022
£ £
Stock 19,500 19,000
19,500 19,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,158 4,681
Other debtors 1,875 1,338
5,033 6,019
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 939 -
Other creditors 3,969 5,664
Taxation and social security 35,624 32,164
40,532 37,828
Page 5
Page 6
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 February 2022 1,422 1,422
Deferred taxation 1,435 1,435
Balance at 31 January 2023 2,857 2,857
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
During the year, total dividends of £48,900 (2022 - £19,000) were paid to the directors.
The directors of the company have loaned the company money which is interest free and repayable on demand. At the end of the year the outstanding amounts totalled £1,674 (2022 - £3,072).
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