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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-06-30 05418932 frs-core:OtherIncreaseDecreaseInInvestments 2022-06-30 05418932 frs-core:CostValuation 2022-06-30 05418932 frs-core:ProvisionsForImpairmentInvestments 2021-06-30 05418932 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-06-30 05418932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-06-30 05418932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-06-30 05418932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-06-30 05418932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-06-30 05418932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 05418932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-06-30 05418932 frs-core:ProvisionsForImpairmentInvestments 2022-06-30 05418932 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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05418932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05418932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05418932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05418932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-06-30 05418932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05418932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05418932 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-06-30 05418932 frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:UnlistedNon-exchangeTraded 2021-06-30 05418932 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 05418932 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 05418932 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05418932 dpl-frs:CostSales 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales 2021-06-30 05418932 dpl-frs:CostSales 2022-06-30 05418932 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 05418932 frs-bus:Director1 2021-07-01 2022-06-30 05418932 frs-bus:Director1 2021-06-30 05418932 frs-bus:Director1 2022-06-30 05418932 frs-bus:Director2 2021-07-01 2022-06-30 05418932 frs-bus:Director2 2021-06-30 05418932 frs-bus:Director2 2022-06-30 05418932 1 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 1 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 1 2022-06-30 05418932 2 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 2 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 2 2022-06-30 05418932 3 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 3 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 3 2022-06-30 05418932 4 2021-07-01 2022-06-30 05418932 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frs-core:Non-currentFinancialInstruments 10 2022-06-30 05418932 11 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 11 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 11 2022-06-30 05418932 12 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 12 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 12 2022-06-30 05418932 13 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 13 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 13 2022-06-30 05418932 14 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 14 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 14 2022-06-30 05418932 15 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 15 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 15 2022-06-30 05418932 16 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 16 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 16 2022-06-30 05418932 17 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 17 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 17 2022-06-30 05418932 18 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 18 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 18 2022-06-30 05418932 19 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 19 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 19 2022-06-30 05418932 20 2021-07-01 2022-06-30 05418932 frs-core:CurrentFinancialInstruments 20 2022-06-30 05418932 frs-core:Non-currentFinancialInstruments 20 2022-06-30 05418932 dpl-frs:Item1 2021-07-01 2022-06-30 05418932 dpl-frs:Item1 2021-06-30 05418932 dpl-frs:Item1 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 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2021-06-30 05418932 dpl-frs:Item4 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 05418932 dpl-frs:Item5 2021-07-01 2022-06-30 05418932 dpl-frs:Item5 2021-06-30 05418932 dpl-frs:Item5 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 05418932 dpl-frs:Item6 2021-07-01 2022-06-30 05418932 dpl-frs:Item6 2021-06-30 05418932 dpl-frs:Item6 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 05418932 dpl-frs:Item7 2021-07-01 2022-06-30 05418932 dpl-frs:Item7 2021-06-30 05418932 dpl-frs:Item7 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 05418932 dpl-frs:Item8 2021-07-01 2022-06-30 05418932 dpl-frs:Item8 2021-06-30 05418932 dpl-frs:Item8 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 05418932 dpl-frs:Item9 2021-07-01 2022-06-30 05418932 dpl-frs:Item9 2021-06-30 05418932 dpl-frs:Item9 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 05418932 dpl-frs:Item10 2021-07-01 2022-06-30 05418932 dpl-frs:Item10 2021-06-30 05418932 dpl-frs:Item10 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 05418932 dpl-frs:Item11 2021-07-01 2022-06-30 05418932 dpl-frs:Item11 2021-06-30 05418932 dpl-frs:Item11 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 05418932 dpl-frs:Item12 2021-07-01 2022-06-30 05418932 dpl-frs:Item12 2021-06-30 05418932 dpl-frs:Item12 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 05418932 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 05418932 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 05418932 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 05418932 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 05418932 1 2021-07-01 2022-06-30 05418932 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 05418932
Race Hill Garage Limited
Financial Statements
For The Year Ended 30 June 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05418932
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 47,689 51,554
47,689 51,554
CURRENT ASSETS
Stocks 12,011 14,919
Debtors 6 15,970 15,722
Cash at bank and in hand 109,588 88,395
137,569 119,036
Creditors: Amounts Falling Due Within One Year 7 (83,387 ) (79,341 )
NET CURRENT ASSETS (LIABILITIES) 54,182 39,695
TOTAL ASSETS LESS CURRENT LIABILITIES 101,871 91,249
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,922 ) (12,678 )
NET ASSETS 89,949 78,571
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 88,949 77,571
SHAREHOLDERS' FUNDS 89,949 78,571
Page 1
Page 2
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 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 Mark Swift
Director
Mrs Celia Swift
Director
5 March 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Race Hill Garage Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05418932 . The registered office is Race Hill, Launceston, Cornwall, PL15 9BD.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary 
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 8 year straight line
Plant & Machinery 20% reducing balance
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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2022: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 40,000
As at 30 June 2023 40,000
Amortisation
As at 1 July 2022 40,000
As at 30 June 2023 40,000
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 July 2022 9,650 172,003 181,653
Additions - 8,149 8,149
As at 30 June 2023 9,650 180,152 189,802
Depreciation
As at 1 July 2022 7,237 122,862 130,099
Provided during the period 1,206 10,808 12,014
As at 30 June 2023 8,443 133,670 142,113
Net Book Value
As at 30 June 2023 1,207 46,482 47,689
As at 1 July 2022 2,413 49,141 51,554
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 9,873 15,722
Other debtors 6,097 -
15,970 15,722
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 16,208 13,682
Other creditors 44,592 47,593
Taxation and social security 22,587 18,066
83,387 79,341
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5