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10337838 dpl-frs:CostSales dpl-frs:Item3 2022-08-31 10337838 dpl-frs:DistributionCosts dpl-frs:Item3 2021-09-01 2022-08-31 10337838 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-09-01 2022-08-31 10337838 dpl-frs:Item4 2021-09-01 2022-08-31 10337838 dpl-frs:Item4 2021-08-31 10337838 dpl-frs:Item4 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 10337838 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 10337838 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 10337838 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 10337838 dpl-frs:Item5 2021-09-01 2022-08-31 10337838 dpl-frs:Item5 2021-08-31 10337838 dpl-frs:Item5 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 10337838 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 10337838 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 10337838 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10337838 dpl-frs:Item8 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 10337838 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 10337838 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 10337838 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 10337838 dpl-frs:Item9 2021-09-01 2022-08-31 10337838 dpl-frs:Item9 2021-08-31 10337838 dpl-frs:Item9 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 10337838 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 10337838 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 10337838 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 10337838 dpl-frs:Item10 2021-09-01 2022-08-31 10337838 dpl-frs:Item10 2021-08-31 10337838 dpl-frs:Item10 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 10337838 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 10337838 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 10337838 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 10337838 dpl-frs:Item11 2021-09-01 2022-08-31 10337838 dpl-frs:Item11 2021-08-31 10337838 dpl-frs:Item11 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 10337838 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 10337838 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 10337838 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 10337838 dpl-frs:Item12 2021-09-01 2022-08-31 10337838 dpl-frs:Item12 2021-08-31 10337838 dpl-frs:Item12 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 10337838 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 10337838 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 10337838 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 10337838 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 10337838 1 2021-09-01 2022-08-31 10337838 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 10337838
M R Smart Repair Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Kent Coast Accounts Ltd
AAT Licenced Accountants
39 Brooke Avenue
Margate
Kent
CT9 5NG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10337838
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 271 306
Tangible Assets 5 349,666 328,994
349,937 329,300
CURRENT ASSETS
Stocks 6 12,000 12,000
Debtors 7 65,297 45,120
Cash at bank and in hand 34,324 31,037
111,621 88,157
Creditors: Amounts Falling Due Within One Year 8 (116,117 ) (99,651 )
NET CURRENT ASSETS (LIABILITIES) (4,496 ) (11,494 )
TOTAL ASSETS LESS CURRENT LIABILITIES 345,441 317,806
Creditors: Amounts Falling Due After More Than One Year 9 (232,997 ) (232,662 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 12 (11,675 ) (13,635 )
NET ASSETS 100,769 71,509
CAPITAL AND RESERVES
Called up share capital 13 1 1
Profit and Loss Account 100,768 71,508
SHAREHOLDERS' FUNDS 100,769 71,509
Page 1
Page 2
For the year ending 31 August 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 Richard Page
Director
12th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
M R Smart Repair Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10337838 . The registered office is Autoprepuk, Unit A-C, Dane Valley Road, St Peters, Broadstairs, KENT, CT10 3JJ.
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 not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable,  net of discounts and VAT. Turnover includes revenue earned from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are private plates registered to Company vehicles. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.5. 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:
Freehold 50 years, applied to buildings only
Plant & Machinery 25%,straight line
Motor Vehicles 13 to 30%,reducing balance
Office Equipment 4 years,straight line
Computer Equipment 44%,reducing balance
Assets considered to lose their value at purchase are fully depreciated at purchase.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets.
Finance leases
Assets acquired under finance leases are depreciated over the shorter of the lease term and 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.
Hire purchase contracts
Assets acquired under hire purchase contracts are depreciated over their useful lives. 
Operating leases
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.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
Page 3
Page 4
2.8. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Intangible Assets
Other
£
Cost
As at 1 September 2022 350
As at 31 August 2023 350
Amortisation
As at 1 September 2022 44
Provided during the period 35
As at 31 August 2023 79
Net Book Value
As at 31 August 2023 271
As at 1 September 2022 306
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Office Equipment
£ £ £ £
Cost
As at 1 September 2022 277,526 38,012 34,744 -
Additions 33,247 2,072 - 2,183
As at 31 August 2023 310,773 40,084 34,744 2,183
Depreciation
As at 1 September 2022 9,135 5,823 6,549 -
Provided during the period 3,821 8,578 4,028 307
As at 31 August 2023 12,956 14,401 10,577 307
Net Book Value
As at 31 August 2023 297,817 25,683 24,167 1,876
As at 1 September 2022 268,391 32,189 28,195 -
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 September 2022 833 351,115
Additions - 37,502
As at 31 August 2023 833 388,617
Depreciation
As at 1 September 2022 614 22,121
Provided during the period 96 16,830
As at 31 August 2023 710 38,951
Net Book Value
As at 31 August 2023 123 349,666
As at 1 September 2022 219 328,994
6. Stocks
2023 2022
£ £
Stock 12,000 12,000
12,000 12,000
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 61,335 38,743
Prepayments and accrued income 3,962 5,885
Other debtors - 492
65,297 45,120
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,663 2,415
Trade creditors 3,235 2
Bank loans and overdrafts 9,512 10,250
Corporation tax 35,924 19,045
Other taxes and social security 6,991 1,922
VAT 8,319 8,671
Other creditors 457 15,832
Accruals and deferred income 540 2,162
Directors' loan accounts 48,476 39,352
116,117 99,651
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 15,716 18,380
Bank loans 194,381 204,282
Other creditors 22,900 10,000
232,997 232,662
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 143,224 164,739
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts - 177,224
11. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,663 2,415
Later than one year and not later than five years 15,716 18,380
18,379 20,795
18,379 20,795
12. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2023 2022
£ £
Other timing differences 11,675 13,635
13. Share Capital
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.000 each 1 1
14. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of 2023 - £457 (2022 - £932 ) were due to the fund. They are included in Other Creditors.
15. Ultimate Controlling Party
The company's ultimate controlling party is Mr Richard PAGE by virtue of his ownership of 100% of the issued share capital in the company.
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