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Company Registration No. 11549925 (England and Wales)
SMART CAR SALES (MCR) LIMITED Unaudited accounts for the year ended 28 September 2023
SMART CAR SALES (MCR) LIMITED Unaudited accounts Contents
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SMART CAR SALES (MCR) LIMITED Company Information for the year ended 28 September 2023
Director
Paul Arthur Szwandt
Company Number
11549925 (England and Wales)
Registered Office
23A BROAD LANE HUDDERSFIELD HD5 9BX ENGLAND
Accountants
HD Accountancy Services 23A, Broad Lane Moldgreen Huddersfield West Yorkshire HD5 9BX
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SMART CAR SALES (MCR) LIMITED Statement of financial position as at 28 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,128 
2,365 
Current assets
Debtors
9,192 
11,207 
Cash at bank and in hand
3 
131 
9,195 
11,338 
Creditors: amounts falling due within one year
(1,431)
(772)
Net current assets
7,764 
10,566 
Total assets less current liabilities
9,892 
12,931 
Creditors: amounts falling due after more than one year
(8,765)
(9,700)
Net assets
1,127 
3,231 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,126 
3,230 
Shareholders' funds
1,127 
3,231 
For the year ending 28 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 April 2024 and were signed on its behalf by
Paul Arthur Szwandt Director Company Registration No. 11549925
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SMART CAR SALES (MCR) LIMITED Notes to the Accounts for the year ended 28 September 2023
1
Statutory information
SMART CAR SALES (MCR) LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11549925. The registered office is 23A BROAD LANE, HUDDERSFIELD, HD5 9BX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
10%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 29 September 2022
2,628 
At 28 September 2023
2,628 
Depreciation
At 29 September 2022
263 
Charge for the year
237 
At 28 September 2023
500 
Net book value
At 28 September 2023
2,128 
At 30 September 2022
2,365 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
9,192 
11,207 
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SMART CAR SALES (MCR) LIMITED Notes to the Accounts for the year ended 28 September 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
31 
52 
Accruals
1,400 
720 
1,431 
772 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
8,765 
9,700 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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