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Company Registration No. 10723290 (England and Wales)
Scarborough Truck Parts Ltd Unaudited accounts for the year ended 30 April 2023
Scarborough Truck Parts Ltd Unaudited accounts Contents
Page
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Scarborough Truck Parts Ltd Company Information for the year ended 30 April 2023
Director
Mr Paul Weighell
Company Number
10723290 (England and Wales)
Registered Office
8 Astoria Court Esplanade Scarborough North Yorkshire YO112BA
Accountants
Chris Strubin 76 Main Street Seamer North Yorkshire YO12 4RF
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Scarborough Truck Parts Ltd Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,707 
2,133 
Current assets
Inventories
2,000 
(1,200)
Debtors
- 
(1,865)
Cash at bank and in hand
11 
950 
2,011 
(2,115)
Creditors: amounts falling due within one year
(6,415)
(8,990)
Net current liabilities
(4,404)
(11,105)
Total assets less current liabilities
(2,697)
(8,972)
Creditors: amounts falling due after more than one year
(4,000)
(5,000)
Net liabilities
(6,697)
(13,972)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(6,699)
(13,974)
Shareholders' funds
(6,697)
(13,972)
For the year ending 30 April 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 31 January 2024 and were signed on its behalf by
Mr Paul Weighell Director Company Registration No. 10723290
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Scarborough Truck Parts Ltd Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Scarborough Truck Parts Ltd is a private company, limited by shares, registered in England and Wales, registration number 10723290. The registered office is 8 Astoria Court, Esplanade, Scarborough, North Yorkshire, YO112BA.
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:
Motor vehicles
25% Reducing Balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Scarborough Truck Parts Ltd Notes to the Accounts for the year ended 30 April 2023
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 May 2022
5,000 
At 30 April 2023
5,000 
Depreciation
At 1 May 2022
2,867 
Charge for the year
426 
At 30 April 2023
3,293 
Net book value
At 30 April 2023
1,707 
At 30 April 2022
2,133 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
(600)
Other debtors
- 
(1,265)
- 
(1,865)
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
1,000 
Other creditors
1,000 
1,800 
Loans from directors
4,315 
5,090 
Accruals
1,100 
1,100 
6,415 
8,990 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
4,000 
5,000 
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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