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frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 04910409 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 04910409 dpl-frs:CostSales 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales 2021-09-30 04910409 dpl-frs:CostSales 2022-09-30 04910409 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 04910409 frs-bus:Director1 2021-10-01 2022-09-30 04910409 frs-bus:Director1 2021-09-30 04910409 frs-bus:Director1 2022-09-30 04910409 1 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 1 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 1 2022-09-30 04910409 2 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 2 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 2 2022-09-30 04910409 3 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 3 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 3 2022-09-30 04910409 4 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 4 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 4 2022-09-30 04910409 5 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 5 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 5 2022-09-30 04910409 6 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 6 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 6 2022-09-30 04910409 7 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 7 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 7 2022-09-30 04910409 8 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 8 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 8 2022-09-30 04910409 9 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 9 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 9 2022-09-30 04910409 10 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 10 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 10 2022-09-30 04910409 11 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 11 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 11 2022-09-30 04910409 12 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 12 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 12 2022-09-30 04910409 13 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 13 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 13 2022-09-30 04910409 14 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 14 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 14 2022-09-30 04910409 15 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 15 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 15 2022-09-30 04910409 16 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 16 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 16 2022-09-30 04910409 17 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 17 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 17 2022-09-30 04910409 18 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 18 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 18 2022-09-30 04910409 19 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 19 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 19 2022-09-30 04910409 20 2021-10-01 2022-09-30 04910409 frs-core:CurrentFinancialInstruments 20 2022-09-30 04910409 frs-core:Non-currentFinancialInstruments 20 2022-09-30 04910409 dpl-frs:Item1 2021-10-01 2022-09-30 04910409 dpl-frs:Item1 2021-09-30 04910409 dpl-frs:Item1 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 04910409 dpl-frs:Item2 2021-10-01 2022-09-30 04910409 dpl-frs:Item2 2021-09-30 04910409 dpl-frs:Item2 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 04910409 dpl-frs:Item3 2021-10-01 2022-09-30 04910409 dpl-frs:Item3 2021-09-30 04910409 dpl-frs:Item3 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 04910409 dpl-frs:Item4 2021-10-01 2022-09-30 04910409 dpl-frs:Item4 2021-09-30 04910409 dpl-frs:Item4 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 04910409 dpl-frs:Item5 2021-10-01 2022-09-30 04910409 dpl-frs:Item5 2021-09-30 04910409 dpl-frs:Item5 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 04910409 dpl-frs:Item6 2021-10-01 2022-09-30 04910409 dpl-frs:Item6 2021-09-30 04910409 dpl-frs:Item6 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 04910409 dpl-frs:Item7 2021-10-01 2022-09-30 04910409 dpl-frs:Item7 2021-09-30 04910409 dpl-frs:Item7 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 04910409 dpl-frs:Item8 2021-10-01 2022-09-30 04910409 dpl-frs:Item8 2021-09-30 04910409 dpl-frs:Item8 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 04910409 dpl-frs:Item9 2021-10-01 2022-09-30 04910409 dpl-frs:Item9 2021-09-30 04910409 dpl-frs:Item9 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 04910409 dpl-frs:Item10 2021-10-01 2022-09-30 04910409 dpl-frs:Item10 2021-09-30 04910409 dpl-frs:Item10 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 04910409 dpl-frs:Item11 2021-10-01 2022-09-30 04910409 dpl-frs:Item11 2021-09-30 04910409 dpl-frs:Item11 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 04910409 dpl-frs:Item12 2021-10-01 2022-09-30 04910409 dpl-frs:Item12 2021-09-30 04910409 dpl-frs:Item12 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 04910409 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 04910409 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 04910409 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 04910409 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 04910409 1 2021-10-01 2022-09-30 04910409 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 04910409
A1 Carriages Car Sales Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04910409
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,333 14,758
12,333 14,758
CURRENT ASSETS
Stocks 5 693,258 665,315
Debtors 6 10,032 2,086
Cash at bank and in hand 1,067,936 943,920
1,771,226 1,611,321
Creditors: Amounts Falling Due Within One Year 7 (647,272 ) (650,786 )
NET CURRENT ASSETS (LIABILITIES) 1,123,954 960,535
TOTAL ASSETS LESS CURRENT LIABILITIES 1,136,287 975,293
NET ASSETS 1,136,287 975,293
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 1,136,187 975,193
SHAREHOLDERS' FUNDS 1,136,287 975,293
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Page 2
For the year ending 30 September 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 Stephen Affleck
Director
19/01/2024
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
A1 Carriages Car Sales Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04910409 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.
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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Plant & Machinery 15% WDV
Motor Vehicles 25% WDV
Fixtures & Fittings 15% WDV
Computer Equipment 15% WDV
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 years 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 in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
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.
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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: 8 (2022: 9)
8 9
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2022 20,340 28,210 15,821 20,874 85,245
As at 30 September 2023 20,340 28,210 15,821 20,874 85,245
Depreciation
As at 1 October 2022 15,830 26,092 12,599 15,966 70,487
Provided during the period 677 530 484 734 2,425
As at 30 September 2023 16,507 26,622 13,083 16,700 72,912
Net Book Value
As at 30 September 2023 3,833 1,588 2,738 4,174 12,333
As at 1 October 2022 4,510 2,118 3,222 4,908 14,758
5. Stocks
2023 2022
£ £
Stock 693,258 665,315
693,258 665,315
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,749 -
Prepayments and accrued income 4,283 2,086
10,032 2,086
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 252,575 306,563
Bank loans and overdrafts 34,967 18,354
Corporation tax 76,051 58,822
VAT 37,583 38,703
Other creditors 156,332 96,000
Inter company account 48,313 26,609
Accruals and deferred income - 10,647
Director's loan account 41,451 95,088
647,272 650,786
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in the Other Creditors is an amount owed to the company director Mr S Affleck totalling £41,451 (2022 - £95,088), no interest is to be charged.
A1 Carriages Car Sales Limited purchased goods to the value of £448,896 (2022 - £298,514) from A1 Carriages Limited and the balance due to A1 Carriages Limited at the year end is £46,888 (2022 - £5,450). Mr S Affleck owns 60% if the Share capital of A1 Carriages Car Sales Limited and 60% if the share capital of A1 Carriages Limited and is a director of both.
Included in the Other Creditors is an amount owed to A1 Carriages Ltd totalling £48,313 (2022 - £26,609), for which Mr S Affleck is a director. No interest is to be charged and no repayment terms have been agreed.
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