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Registered Number: 10246296


 

 

 

IMP DRIVING SERVICES LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

30 June 2023



....................................................


NN3 6BJ
12 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 74,824    17,442 
74,824    17,442 
Current assets      
Debtors 31,049    8,155 
Cash at bank and in hand 12,050    46,706 
43,099    54,861 
Creditors: amount falling due within one year (36,202)   (18,544)
Net current assets 6,897    36,317 
 
Total assets less current liabilities 81,721    53,759 
Creditors: amount falling due after more than one year (68,550)   (32,916)
Net assets 13,171    20,843 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 13,170    20,842 
Shareholder's funds 13,171    20,843 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 March 2024 and were signed by:


-------------------------------
Madalin-Petru Irini
Director
2
General Information
IMP DRIVING SERVICES LTD is a private company, limited by shares, registered in , registration number 10246296, registration address 21 Balmoral Close, WELLINGBOROUGH, NN8 2EG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20 Reducing Balance
Computer Equipment 20 Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 July 2022 25,000    1,042    26,042 
Additions 75,366      75,366 
Disposals    
At 30 June 2023 100,366    1,042    101,408 
Depreciation
At 01 July 2022 8,576    24    8,600 
Charge for year 17,780    204    17,984 
On disposals    
At 30 June 2023 26,356    228    26,584 
Net book values
Closing balance as at 30 June 2023 74,010    814    74,824 
Opening balance as at 01 July 2022 16,424    1,018    17,442 

The net book value of Motor Vehicles includes £ 66,730 (2022 £16,424) in respect of assets leased under finance leases or hire purchase contracts.

3