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Registered Number: 13286441
England and Wales

 

 

 

CENTRAL MOTOR PARTS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 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.
LJ Accountancy Services Ltd
31 March 2023



....................................................
LJ Accountancy Services Ltd
Penffynnon
Hawthorn Rise
Haverfordwest
SA61 2AX
13 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 3,300    4,400 
3,300    4,400 
Current assets      
Stocks 75,000    73,000 
Debtors 42,233    6,891 
Cash at bank and in hand 32,795    24,318 
150,028    104,209 
Creditors: amount falling due within one year (65,823)   (44,488)
Net current assets 84,205    59,721 
 
Total assets less current liabilities 87,505    64,121 
Creditors: amount falling due after more than one year (57,463)   (58,128)
Net assets 30,042    5,993 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 29,942    5,893 
Shareholder's funds 30,042    5,993 
 


For the year ended 31 March 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 13 February 2024 and were signed by:


-------------------------------
Dean Sharp
Director
2
General Information
CENTRAL MOTOR PARTS LTD is a private company, limited by shares, registered in England and Wales, registration number 13286441, registration address 93 Queen Street, Pembroke Dock, Pembrokeshire, SA72 6JE.

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.
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:
Plant and Machinery 5 Years Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2022 5,500    5,500 
Additions  
Disposals  
At 31 March 2023 5,500    5,500 
Depreciation
At 01 April 2022 1,100    1,100 
Charge for year 1,100    1,100 
On disposals  
At 31 March 2023 2,200    2,200 
Net book values
Closing balance as at 31 March 2023 3,300    3,300 
Opening balance as at 01 April 2022 4,400    4,400 


3