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2022-06-30 05524824 frs-core:UnlistedNon-exchangeTraded 2021-06-30 05524824 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-06-30 05524824 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05524824 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05524824 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05524824 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05524824 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05524824 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 05524824 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-06-30 05524824 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-06-30 05524824 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2022-06-30 05524824 17 2021-07-01 2022-06-30 05524824 frs-core:CurrentFinancialInstruments 17 2022-06-30 05524824 frs-core:Non-currentFinancialInstruments 17 2022-06-30 05524824 18 2021-07-01 2022-06-30 05524824 frs-core:CurrentFinancialInstruments 18 2022-06-30 05524824 frs-core:Non-currentFinancialInstruments 18 2022-06-30 05524824 19 2021-07-01 2022-06-30 05524824 frs-core:CurrentFinancialInstruments 19 2022-06-30 05524824 frs-core:Non-currentFinancialInstruments 19 2022-06-30 05524824 20 2021-07-01 2022-06-30 05524824 frs-core:CurrentFinancialInstruments 20 2022-06-30 05524824 frs-core:Non-currentFinancialInstruments 20 2022-06-30 05524824 dpl-frs:Item1 2021-07-01 2022-06-30 05524824 dpl-frs:Item1 2021-06-30 05524824 dpl-frs:Item1 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 05524824 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 05524824 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 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2021-06-30 05524824 dpl-frs:Item4 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 05524824 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 05524824 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 05524824 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 05524824 dpl-frs:Item5 2021-07-01 2022-06-30 05524824 dpl-frs:Item5 2021-06-30 05524824 dpl-frs:Item5 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 05524824 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 05524824 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 05524824 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 05524824 dpl-frs:Item6 2021-07-01 2022-06-30 05524824 dpl-frs:Item6 2021-06-30 05524824 dpl-frs:Item6 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 05524824 dpl-frs:CostSales 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05524824 dpl-frs:Item11 2021-06-30 05524824 dpl-frs:Item11 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 05524824 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 05524824 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 05524824 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 05524824 dpl-frs:Item12 2021-07-01 2022-06-30 05524824 dpl-frs:Item12 2021-06-30 05524824 dpl-frs:Item12 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 05524824 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 05524824 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 05524824 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 05524824 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 05524824 1 2021-07-01 2022-06-30 05524824 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 05524824
Fleet Efficiency Limited
Financial Statements
For The Year Ended 30 June 2023
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05524824
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,034,396 865,261
1,034,396 865,261
CURRENT ASSETS
Stocks 5 34,500 37,000
Debtors 6 895,265 887,511
Cash at bank and in hand 10,001 83,044
939,766 1,007,555
Creditors: Amounts Falling Due Within One Year 7 (814,417 ) (686,994 )
NET CURRENT ASSETS (LIABILITIES) 125,349 320,561
TOTAL ASSETS LESS CURRENT LIABILITIES 1,159,745 1,185,822
Creditors: Amounts Falling Due After More Than One Year 8 (717,541 ) (732,667 )
NET ASSETS 442,204 453,155
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 442,004 452,955
SHAREHOLDERS' FUNDS 442,204 453,155
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Michael James
Director
7 February 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
Fleet Efficiency Limited Registered number 05524824 is a limited by shares company incorporated in England & Wales. The Registered Office is Eclipse Park, Sittingbourne Road, Maidstone, Kent, ME14 3EN.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. 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% reducing balance basis
Fixtures & Fittings 25% reducing balance basis
Computer Equipment 25% reducing balance basis
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 7)
6 7
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2022 1,798,293 217,295 10,096 2,025,684
Additions 591,814 - - 591,814
Disposals (256,220 ) - - (256,220 )
As at 30 June 2023 2,133,887 217,295 10,096 2,361,278
Depreciation
As at 1 July 2022 1,009,503 141,277 9,643 1,160,423
Provided during the period 325,683 19,004 123 344,810
Disposals (178,351 ) - - (178,351 )
As at 30 June 2023 1,156,835 160,281 9,766 1,326,882
Net Book Value
As at 30 June 2023 977,052 57,014 330 1,034,396
As at 1 July 2022 788,790 76,018 453 865,261
Included above are assets held under finance leases with a net book value as follows:
5. Stocks
2023 2022
£ £
Stock 34,500 37,000
34,500 37,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 895,265 885,226
Corporation tax recoverable assets - 2,285
895,265 887,511
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 334,222 252,504
Trade creditors 38,962 27,511
Bank loans and overdrafts 57,059 41,096
Corporation tax 21,940 37,893
Other taxes and social security 1,084 2,462
VAT 354,350 318,707
...CONTINUED
Page 4
Page 5
Pension control 308 193
Accruals and deferred income 6,000 6,000
Directors' loan accounts 492 628
814,417 686,994
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 616,603 558,707
Funding Circle Loan 100,938 173,960
717,541 732,667
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 334,222 252,504
Later than one year and not later than five years 616,603 558,707
950,825 811,211
950,825 811,211
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
2023 2022
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 100.00 each 100 100
1 Ordinary B shares of £ 100.00 each 100 100
200 200
11. Pension Commitments
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company in an independently administered fund.
12. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 71,400 60,000
71,400 60,000
Page 5