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Registered number: 12638816
Your Business Mechanic Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Director Mr R D Smith
Company Number 12638816
Registered Office Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
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Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Your Business Mechanic Limited For The Year Ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Your Business Mechanic Limited For The Year Ended 30 June 2023 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 to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Your Business Mechanic Limited , as a body, in accordance with the terms of our engagement letter dated 17 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Your Business Mechanic Limited and state those matters that we have agreed to state to the director of Your Business Mechanic Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Your Business Mechanic Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Your Business Mechanic Limited 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 Your Business Mechanic Limited . You consider that Your Business Mechanic Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Your Business Mechanic Limited . 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
ERC Accountants and Business Advisors
12 February 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 12638816
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,276 1,701
1,276 1,701
CURRENT ASSETS
Debtors 5 16,852 20,642
Cash at bank and in hand 13,087 419
29,939 21,061
Creditors: Amounts Falling Due Within One Year 6 (7,886 ) (19,433 )
NET CURRENT ASSETS (LIABILITIES) 22,053 1,628
TOTAL ASSETS LESS CURRENT LIABILITIES 23,329 3,329
PROVISIONS FOR LIABILITIES
Deferred Taxation (242 ) (323 )
NET ASSETS 23,087 3,006
CAPITAL AND RESERVES
Called up share capital 7 10 10
Profit and Loss Account 23,077 2,996
SHAREHOLDERS' FUNDS 23,087 3,006
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For the year ending 30 June 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 D Smith
Director
12 February 2024
The notes on pages 5 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Your Business Mechanic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12638816 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 25% Reducing balance
2.4. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Plant and machinery
£
Cost
As at 1 July 2022 3,024
As at 30 June 2023 3,024
Depreciation
As at 1 July 2022 1,323
Provided during the period 425
As at 30 June 2023 1,748
Net Book Value
As at 30 June 2023 1,276
As at 1 July 2022 1,701
5. Debtors
2023 2022
£ £
Due within one year
Other debtors 16,852 20,642
16,852 20,642
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 1,771 17,700
Taxation and social security 6,115 1,733
7,886 19,433
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
8. Directors Advances, Credits and Guarantees
The director had a brought forward advance of £5,642. During the year, the director received advances totalling £19,200 and repaid amounts totalling £7,990 (2022: received advances totalling £12,127 and repaid amounts totalling £5,019). At the balance sheet date the carried forward advance was £16,852.
The above loan is unsecured, interest free and repayable on demand.
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9. Related Party Transactions
The following related party transactions were undertaken during the year:
A director withdrew amounts totalling £19,200 (2022: £12,127), introduced amounts totalling £7,990 (2022: £5,019). At the balance sheet date the amount owed from the director to the company was £16,852. (2022: £5,642).
A company related through common control, was provided interest free loans totalling £Nil (2022: £15,000) and repaid £15,000 (2022: £1,000). At the balance sheet date the balance receivable was £Nil (2022: £15,000).
Dividends were paid to the director in respect of their shareholdings totalling £5,642. (2022 : £4,000)
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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