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Registered number: 03709131
A1 Carriages Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03709131
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,516 15,391
13,516 15,391
CURRENT ASSETS
Stocks 5 6,520 4,080
Debtors 6 203,313 151,609
Cash at bank and in hand 10,904 26,332
220,737 182,021
Creditors: Amounts Falling Due Within One Year 7 (24,350 ) (25,006 )
NET CURRENT ASSETS (LIABILITIES) 196,387 157,015
TOTAL ASSETS LESS CURRENT LIABILITIES 209,903 172,406
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,568 ) (2,743 )
NET ASSETS 207,335 169,663
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 207,235 169,563
SHAREHOLDERS' FUNDS 207,335 169,663
Page 1
Page 2
For the year ending 30 June 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 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03709131 . 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
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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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 79,051 39,582 7,904 126,537
Additions - - 510 510
As at 30 June 2023 79,051 39,582 8,414 127,047
Depreciation
As at 1 July 2022 71,315 34,552 5,279 111,146
Provided during the period 1,161 755 469 2,385
As at 30 June 2023 72,476 35,307 5,748 113,531
Net Book Value
As at 30 June 2023 6,575 4,275 2,666 13,516
As at 1 July 2022 7,736 5,030 2,625 15,391
5. Stocks
2023 2022
£ £
Stock 6,520 4,080
6,520 4,080
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 155,000 125,000
Inter company account 48,313 26,609
203,313 151,609
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 805 363
Corporation tax 12,767 15,321
Other taxes and social security 3,186 -
VAT 5,952 9,085
Other creditors 1,179 63
Director's loan account 461 174
24,350 25,006
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in the Other Debtors is an amount owed from A1 Carriages Car Sales 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.
Included in the Other Creditors is an amount owed to the company director Mr S Affleck totalling £461 (2022 - £174), no interest is to be charged.
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