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Registered number: 09688375
ATP Van Hire Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Courtview Accounting Ltd
483 Green Lanes
London
N13 4BS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09688375
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,142 1,523
1,142 1,523
CURRENT ASSETS
Stocks 5 750 -
Cash at bank and in hand 22,863 42,754
23,613 42,754
Creditors: Amounts Falling Due Within One Year 7 (8,019 ) (19,421 )
NET CURRENT ASSETS (LIABILITIES) 15,594 23,333
TOTAL ASSETS LESS CURRENT LIABILITIES 16,736 24,856
Creditors: Amounts Falling Due After More Than One Year 8 (16,350 ) (20,456 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (386 ) (386 )
NET ASSETS - 4,014
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (1 ) 4,013
SHAREHOLDERS' FUNDS - 4,014
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Adrian Passey
Director
07/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
ATP Van Hire Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09688375 . The registered office is 36 Stockwell Avenue, Brierley Hill, West Midlands, DY5 2NS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Motor Vehicles 25% on reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 August 2022 6,419
As at 31 July 2023 6,419
Depreciation
As at 1 August 2022 4,896
Provided during the period 381
As at 31 July 2023 5,277
Net Book Value
As at 31 July 2023 1,142
As at 1 August 2022 1,523
5. Stocks
2023 2022
£ £
Stock 750 -
750 -
6. Debtors
2023 2022
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Director's loan account 8,019 19,421
8,019 19,421
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounceback loan 16,350 20,456
16,350 20,456
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Ultimate Controlling Party
The company's ultimate controlling party is Adrian Passey by virtue of his ownership of 100% of the issued share capital in the company.
Page 4