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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04485858 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04485858 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04485858 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04485858 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-03-31 04485858 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04485858 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04485858 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-03-31 04485858 frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:UnlistedNon-exchangeTraded 2021-07-31 04485858 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 04485858 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 04485858 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04485858 dpl-frs:CostSales 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales 2021-07-31 04485858 dpl-frs:CostSales 2022-03-31 04485858 dpl-frs:DistributionCosts 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses 2021-08-01 2022-03-31 04485858 frs-bus:Director1 2021-08-01 2022-03-31 04485858 frs-bus:Director1 2021-07-31 04485858 frs-bus:Director1 2022-03-31 04485858 frs-bus:Director2 2021-08-01 2022-03-31 04485858 frs-bus:Director2 2021-07-31 04485858 frs-bus:Director2 2022-03-31 04485858 1 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 1 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 1 2022-03-31 04485858 2 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 2 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 2 2022-03-31 04485858 3 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 3 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 3 2022-03-31 04485858 4 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 4 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 4 2022-03-31 04485858 5 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 5 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 5 2022-03-31 04485858 6 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 6 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 6 2022-03-31 04485858 7 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 7 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 7 2022-03-31 04485858 8 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 8 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 8 2022-03-31 04485858 9 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 9 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 9 2022-03-31 04485858 10 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 10 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 10 2022-03-31 04485858 11 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 11 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 11 2022-03-31 04485858 12 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 12 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 12 2022-03-31 04485858 13 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 13 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 13 2022-03-31 04485858 14 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 14 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 14 2022-03-31 04485858 15 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 15 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 15 2022-03-31 04485858 16 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 16 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 16 2022-03-31 04485858 17 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 17 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 17 2022-03-31 04485858 18 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 18 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 18 2022-03-31 04485858 19 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 19 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 19 2022-03-31 04485858 20 2021-08-01 2022-03-31 04485858 frs-core:CurrentFinancialInstruments 20 2022-03-31 04485858 frs-core:Non-currentFinancialInstruments 20 2022-03-31 04485858 dpl-frs:Item1 2021-08-01 2022-03-31 04485858 dpl-frs:Item1 2021-07-31 04485858 dpl-frs:Item1 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item1 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item1 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item1 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-08-01 2022-03-31 04485858 dpl-frs:Item2 2021-08-01 2022-03-31 04485858 dpl-frs:Item2 2021-07-31 04485858 dpl-frs:Item2 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item2 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item2 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item2 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-08-01 2022-03-31 04485858 dpl-frs:Item3 2021-08-01 2022-03-31 04485858 dpl-frs:Item3 2021-07-31 04485858 dpl-frs:Item3 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item3 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item3 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item3 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-08-01 2022-03-31 04485858 dpl-frs:Item4 2021-08-01 2022-03-31 04485858 dpl-frs:Item4 2021-07-31 04485858 dpl-frs:Item4 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item4 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item4 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item4 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-08-01 2022-03-31 04485858 dpl-frs:Item5 2021-08-01 2022-03-31 04485858 dpl-frs:Item5 2021-07-31 04485858 dpl-frs:Item5 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item5 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item5 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item5 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-08-01 2022-03-31 04485858 dpl-frs:Item6 2021-08-01 2022-03-31 04485858 dpl-frs:Item6 2021-07-31 04485858 dpl-frs:Item6 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item6 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item6 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item6 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-08-01 2022-03-31 04485858 dpl-frs:Item7 2021-08-01 2022-03-31 04485858 dpl-frs:Item7 2021-07-31 04485858 dpl-frs:Item7 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item7 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item7 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item7 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-08-01 2022-03-31 04485858 dpl-frs:Item8 2021-08-01 2022-03-31 04485858 dpl-frs:Item8 2021-07-31 04485858 dpl-frs:Item8 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item8 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item8 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-03-31 04485858 dpl-frs:Item9 2021-08-01 2022-03-31 04485858 dpl-frs:Item9 2021-07-31 04485858 dpl-frs:Item9 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-03-31 04485858 dpl-frs:Item10 2021-08-01 2022-03-31 04485858 dpl-frs:Item10 2021-07-31 04485858 dpl-frs:Item10 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-08-01 2022-03-31 04485858 dpl-frs:Item11 2021-08-01 2022-03-31 04485858 dpl-frs:Item11 2021-07-31 04485858 dpl-frs:Item11 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item11 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item11 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item11 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-08-01 2022-03-31 04485858 dpl-frs:Item12 2021-08-01 2022-03-31 04485858 dpl-frs:Item12 2021-07-31 04485858 dpl-frs:Item12 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item12 2021-08-01 2022-03-31 04485858 dpl-frs:CostSales dpl-frs:Item12 2021-07-31 04485858 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04485858 dpl-frs:DistributionCosts dpl-frs:Item12 2021-08-01 2022-03-31 04485858 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-08-01 2022-03-31 04485858 1 2021-08-01 2022-03-31 04485858 frs-countries:EnglandWales 2021-08-01 2022-03-31
Registered number: 04485858
Kettering Motorist Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04485858
31 March 2023 31 March 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,138 56,453
48,138 56,453
CURRENT ASSETS
Stocks 5 59,418 32,862
Debtors 6 169,806 176,772
Cash at bank and in hand 399,692 458,946
628,916 668,580
Creditors: Amounts Falling Due Within One Year 7 (186,978 ) (227,071 )
NET CURRENT ASSETS (LIABILITIES) 441,938 441,509
TOTAL ASSETS LESS CURRENT LIABILITIES 490,076 497,962
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,895 ) (7,221 )
NET ASSETS 484,181 490,741
CAPITAL AND RESERVES
Called up share capital 8 100 100
Capital redemption reserve 200,000 200,000
Profit and Loss Account 284,081 290,641
SHAREHOLDERS' FUNDS 484,181 490,741
Page 1
Page 2
For the year ending 31 March 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 Hartley
Director
Mr Timothy Hartley
Director
24/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kettering Motorist Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04485858 . The registered office is Trafalgar Road, Kettering, Northants, NN16 8DB.
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 stated at cost less depreciation. 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 20% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 25% straight line
2.4. 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.
2.5. 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.
Page 3
Page 4
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2022: 15)
16 15
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2022 4,044 239,767 57,839 54,999
Additions - 3,850 - -
As at 31 March 2023 4,044 243,617 57,839 54,999
Depreciation
As at 1 April 2022 4,044 212,333 44,794 39,033
Provided during the period - 7,821 3,261 2,395
As at 31 March 2023 4,044 220,154 48,055 41,428
Net Book Value
As at 31 March 2023 - 23,463 9,784 13,571
As at 1 April 2022 - 27,434 13,045 15,966
Computer Equipment Total
£ £
Cost
As at 1 April 2022 28,070 384,719
Additions 1,958 5,808
As at 31 March 2023 30,028 390,527
Depreciation
As at 1 April 2022 28,062 328,266
Provided during the period 646 14,123
As at 31 March 2023 28,708 342,389
Net Book Value
As at 31 March 2023 1,320 48,138
As at 1 April 2022 8 56,453
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Page 5
5. Stocks
31 March 2023 31 March 2022
£ £
Materials 59,418 32,862
59,418 32,862
6. Debtors
31 March 2023 31 March 2022
£ £
Due within one year
Trade debtors 11,277 12,502
Other debtors 158,529 164,270
169,806 176,772
7. Creditors: Amounts Falling Due Within One Year
31 March 2023 31 March 2022
£ £
Trade creditors 92,629 44,887
Other creditors 3,600 4,725
Taxation and social security 90,749 177,459
186,978 227,071
8. Share Capital
31 March 2023 31 March 2022
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling parties are the directors by virtue of their ownership of 100% of the issued share capital in the holding company
Page 5