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REGISTERED NUMBER: 07918030 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2023

for

All Night Cars Holdings Ltd.

All Night Cars Holdings Ltd. (Registered number: 07918030)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 11

All Night Cars Holdings Ltd.

Company Information
for the Year Ended 31 December 2023







DIRECTOR: N Morris





REGISTERED OFFICE: Enterprise House
8 Essex Road
Dartford
Kent
DA1 2AU





REGISTERED NUMBER: 07918030 (England and Wales)





ACCOUNTANTS: SADLER FOGARTY SERVICES LTD
T/AS Sadler Davies & Co
Chartered Accountants
3 Enterprise House
8 Essex Road
Dartford
Kent
DA1 2AU

All Night Cars Holdings Ltd. (Registered number: 07918030)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 45,312 60,216
Tangible assets 5 28,517 27,803
Investments 6 130,251 130,251
204,080 218,270

CURRENT ASSETS
Debtors 7 190,462 217,242
Cash at bank 11,515 6,355
201,977 223,597
CREDITORS
Amounts falling due within one year 8 209,771 225,049
NET CURRENT LIABILITIES (7,794 ) (1,452 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

196,286

216,818

CREDITORS
Amounts falling due after more than
one year

9

(83,699

)

(102,617

)

PROVISIONS FOR LIABILITIES 11 (5,585 ) (4,174 )
NET ASSETS 107,002 110,027

All Night Cars Holdings Ltd. (Registered number: 07918030)

Balance Sheet - continued
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 12 105 105
Retained earnings 13 106,897 109,922
SHAREHOLDERS' FUNDS 107,002 110,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 February 2024 and were signed by:





N Morris - Director


All Night Cars Holdings Ltd. (Registered number: 07918030)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

All Night Cars Holdings Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced rental fees, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Telephone number is being amortised evenly over its estimated useful life of fifteen years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - amortised over period of leases
Plant and machinery etc - 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.


All Night Cars Holdings Ltd. (Registered number: 07918030)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

All Night Cars Holdings Ltd. (Registered number: 07918030)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2023 220,000 2,434 222,434
Additions - 1,000 1,000
At 31 December 2023 220,000 3,434 223,434
AMORTISATION
At 1 January 2023 161,342 876 162,218
Charge for year 14,658 1,246 15,904
At 31 December 2023 176,000 2,122 178,122
NET BOOK VALUE
At 31 December 2023 44,000 1,312 45,312
At 31 December 2022 58,658 1,558 60,216

All Night Cars Holdings Ltd. (Registered number: 07918030)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 6,470 88,746 95,216
Additions - 14,999 14,999
Disposals - (33,517 ) (33,517 )
At 31 December 2023 6,470 70,228 76,698
DEPRECIATION
At 1 January 2023 4,745 62,668 67,413
Charge for year 431 6,805 7,236
Eliminated on disposal - (26,468 ) (26,468 )
At 31 December 2023 5,176 43,005 48,181
NET BOOK VALUE
At 31 December 2023 1,294 27,223 28,517
At 31 December 2022 1,725 26,078 27,803

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2023
and 31 December 2023 130,251
NET BOOK VALUE
At 31 December 2023 130,251
At 31 December 2022 130,251

All Night Cars Holdings Ltd. (Registered number: 07918030)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.12.23 31.12.22
£    £   
Other debtors 190,462 217,242

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
31.12.23 31.12.22
£    £   
Trade creditors - 143
Taxation and social security 8,016 3,265
Other creditors 201,755 221,641
209,771 225,049

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans (see note 10) 83,699 102,617

10. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
£    £   
Amounts falling due within one year or on demand:
Other loans 31,874 43,123

Amounts falling due between one and two years:
Bank loans - 1-2 years 43,363 48,049

Amounts falling due between two and five years:
Bank loans - 2-5 years 40,336 54,568

All Night Cars Holdings Ltd. (Registered number: 07918030)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

10. LOANS - continued

The balance on the directors current account of £86,595.57 (2022 £111,940) is interest free and repayable on demand.

11. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax
Accelerated capital allowances 5,585 4,174

Deferred
tax
£   
Balance at 1 January 2023 4,174
Charge to Statement of Income and Retained Earnings during
year

1,411
Balance at 31 December 2023 5,585

12. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
100 A ORDINARY £1 100 100
5 B ORDINARY £1 5 5
105 105

All Night Cars Holdings Ltd. (Registered number: 07918030)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

13. RESERVES
Retained
earnings
£   

At 1 January 2023 109,922
Profit for the year 16,045
Dividends (19,070 )
At 31 December 2023 106,897

All Night Cars Holdings Ltd.

Report of the Accountants to the Director of
All Night Cars Holdings Ltd.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2023 set out on pages three to thirteen and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






SADLER FOGARTY SERVICES LTD
T/AS Sadler Davies & Co
Chartered Accountants
3 Enterprise House
8 Essex Road
Dartford
Kent
DA1 2AU


7 February 2024