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Registered number: 08062888
Asm Truck Diagnostics Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Chartered Certified Accountants
16 Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—7
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Asm Truck Diagnostics Limited For The Year Ended 31 May 2023
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Asm Truck Diagnostics Limited which comprise the Income Statement, the Statement of Financial Position 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 Asm Truck Diagnostics Limited , as a body, in accordance with the terms of our engagement letter dated 08 March 2021. Our work has been undertaken solely to prepare for your approval the accounts of Asm Truck Diagnostics Limited and state those matters that we have agreed to state to the directors of Asm Truck Diagnostics Limited , 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 Asm Truck Diagnostics Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Asm Truck Diagnostics 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 Asm Truck Diagnostics Limited . You consider that Asm Truck Diagnostics Limited 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 Asm Truck Diagnostics 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
05/01/2024
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate
Paycocke Road
Basildon
Essex
SS14 3EU
Page 1
Page 2
Statement of Financial Position
Registered number: 08062888
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 384,620 375,441
384,620 375,441
CURRENT ASSETS
Stocks 5 5,000 5,000
Debtors 6 463,397 317,308
Cash at bank and in hand 740 24,068
469,137 346,376
Creditors: Amounts Falling Due Within One Year 7 (569,697 ) (368,078 )
NET CURRENT ASSETS (LIABILITIES) (100,560 ) (21,702 )
TOTAL ASSETS LESS CURRENT LIABILITIES 284,060 353,739
Creditors: Amounts Falling Due After More Than One Year 8 (74,296 ) (134,221 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (92,909 ) (70,160 )
NET ASSETS 116,855 149,358
CAPITAL AND RESERVES
Called up share capital 11 2 2
Income Statement 116,853 149,356
SHAREHOLDERS' FUNDS 116,855 149,358
Page 2
Page 3
For the year ending 31 May 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 Income Statement.
On behalf of the board
Mr Antoney Martin
Director
05/01/2024
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Asm Truck Diagnostics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08062888 . The registered office is 16 Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.
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:
Leasehold 10% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
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 income statement 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 income statement as incurred.
2.5. 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.
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2.6. 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.
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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 8)
9 8
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 June 2022 14,785 119,588 645,042 779,415
Additions 20,231 37,055 60,345 117,631
Disposals - 3,144 - 3,144
As at 31 May 2023 35,016 159,787 705,387 900,190
Depreciation
As at 1 June 2022 - 66,991 336,983 403,974
Provided during the period 995 21,804 85,653 108,452
Disposals - 3,144 - 3,144
As at 31 May 2023 995 91,939 422,636 515,570
Net Book Value
As at 31 May 2023 34,021 67,848 282,751 384,620
As at 1 June 2022 14,785 52,597 308,059 375,441
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5. Stocks
2023 2022
£ £
Finished goods 5,000 5,000
5,000 5,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 425,920 316,377
Prepayments and accrued income 37,477 931
463,397 317,308
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 95,892 88,515
Trade creditors 153,357 89,605
Bank loans and overdrafts 36,522 24,985
Corporation tax 57,496 42,509
Other taxes and social security 111,427 85,374
Other creditors 115,003 37,090
569,697 368,078
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 53,663 103,456
Bank loans 20,633 30,765
74,296 134,221
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. 
The net obligations under finance lease and hire purchase contracts are secured against the asset relating to these loans.
Included in other creditors is an invoice finance facility which is secured against Trade Debtors by way of a fixed and floating charge.
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 149,555 191,971
Other Creditors 103,936 -
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10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 95,892 88,515
Later than one year and not later than five years 53,663 103,456
149,555 191,971
149,555 191,971
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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