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2022-05-31 06900993 frs-core:UnlistedNon-exchangeTraded 2021-05-31 06900993 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-05-31 06900993 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06900993 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06900993 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06900993 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06900993 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06900993 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-05-31 06900993 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-05-31 06900993 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-05-31 06900993 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2021-06-01 2022-05-31 06900993 frs-core:CurrentFinancialInstruments 11 2022-05-31 06900993 frs-core:Non-currentFinancialInstruments 11 2022-05-31 06900993 12 2021-06-01 2022-05-31 06900993 frs-core:CurrentFinancialInstruments 12 2022-05-31 06900993 frs-core:Non-currentFinancialInstruments 12 2022-05-31 06900993 13 2021-06-01 2022-05-31 06900993 frs-core:CurrentFinancialInstruments 13 2022-05-31 06900993 frs-core:Non-currentFinancialInstruments 13 2022-05-31 06900993 14 2021-06-01 2022-05-31 06900993 frs-core:CurrentFinancialInstruments 14 2022-05-31 06900993 frs-core:Non-currentFinancialInstruments 14 2022-05-31 06900993 15 2021-06-01 2022-05-31 06900993 frs-core:CurrentFinancialInstruments 15 2022-05-31 06900993 frs-core:Non-currentFinancialInstruments 15 2022-05-31 06900993 16 2021-06-01 2022-05-31 06900993 frs-core:CurrentFinancialInstruments 16 2022-05-31 06900993 frs-core:Non-currentFinancialInstruments 16 2022-05-31 06900993 17 2021-06-01 2022-05-31 06900993 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2021-06-01 2022-05-31 06900993 dpl-frs:Item2 2021-06-01 2022-05-31 06900993 dpl-frs:Item2 2021-05-31 06900993 dpl-frs:Item2 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item2 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item2 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item2 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item2 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-06-01 2022-05-31 06900993 dpl-frs:Item3 2021-06-01 2022-05-31 06900993 dpl-frs:Item3 2021-05-31 06900993 dpl-frs:Item3 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item3 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item3 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item3 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item3 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-06-01 2022-05-31 06900993 dpl-frs:Item4 2021-06-01 2022-05-31 06900993 dpl-frs:Item4 2021-05-31 06900993 dpl-frs:Item4 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item4 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item4 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item4 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item4 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-06-01 2022-05-31 06900993 dpl-frs:Item5 2021-06-01 2022-05-31 06900993 dpl-frs:Item5 2021-05-31 06900993 dpl-frs:Item5 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item5 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item5 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item5 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item5 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-06-01 2022-05-31 06900993 dpl-frs:Item6 2021-06-01 2022-05-31 06900993 dpl-frs:Item6 2021-05-31 06900993 dpl-frs:Item6 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item6 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item6 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item6 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item6 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-06-01 2022-05-31 06900993 dpl-frs:Item7 2021-06-01 2022-05-31 06900993 dpl-frs:Item7 2021-05-31 06900993 dpl-frs:Item7 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item7 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 06900993 dpl-frs:Item8 2021-06-01 2022-05-31 06900993 dpl-frs:Item8 2021-05-31 06900993 dpl-frs:Item8 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 06900993 dpl-frs:Item9 2021-06-01 2022-05-31 06900993 dpl-frs:Item9 2021-05-31 06900993 dpl-frs:Item9 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item9 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-06-01 2022-05-31 06900993 dpl-frs:Item10 2021-06-01 2022-05-31 06900993 dpl-frs:Item10 2021-05-31 06900993 dpl-frs:Item10 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item10 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item10 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item10 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item10 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-06-01 2022-05-31 06900993 dpl-frs:Item11 2021-06-01 2022-05-31 06900993 dpl-frs:Item11 2021-05-31 06900993 dpl-frs:Item11 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item11 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item11 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item11 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item11 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-06-01 2022-05-31 06900993 dpl-frs:Item12 2021-06-01 2022-05-31 06900993 dpl-frs:Item12 2021-05-31 06900993 dpl-frs:Item12 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 06900993 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 06900993 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 06900993 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 06900993 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 06900993 1 2021-06-01 2022-05-31 06900993 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 06900993
Triking Sports Cars Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Karen Wharf Accounting
7 The Lammas
Mundford
Thetford
Norfolk
IP26 5DS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06900993
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 6,424 10,016
6,424 10,016
CURRENT ASSETS
Stocks 6 31,500 31,500
Debtors 7 4,424 20,292
Cash at bank and in hand 28,233 19,149
64,157 70,941
Creditors: Amounts Falling Due Within One Year 8 (278,411 ) (263,968 )
NET CURRENT ASSETS (LIABILITIES) (214,254 ) (193,027 )
TOTAL ASSETS LESS CURRENT LIABILITIES (207,830 ) (183,011 )
NET LIABILITIES (207,830 ) (183,011 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (207,930 ) (183,111 )
SHAREHOLDERS' FUNDS (207,830) (183,011)
Page 1
Page 2
For the year ending 31 May 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 Alan Layzell
Director
15th 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
Triking Sports Cars Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06900993 . The registered office is 8 Seamere Road Hingham, Norwich, Norfolk, NR9 4LW.
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 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.

2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to over its estimated economic life of 10 years.
2.5. 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% on cost
Motor Vehicles 25% on cost
Fixtures & Fittings 33% on cost
Computer Equipment 25% on cost
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.8. 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.8. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 June 2022 10,000
Additions -
As at 31 May 2023 10,000
Amortisation
As at 1 June 2022 10,000
As at 31 May 2023 10,000
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 54,184 425 1,620 56,229
As at 31 May 2023 54,184 425 1,620 56,229
Depreciation
As at 1 June 2022 44,218 425 1,570 46,213
Provided during the period 3,542 - 50 3,592
As at 31 May 2023 47,760 425 1,620 49,805
Net Book Value
As at 31 May 2023 6,424 - - 6,424
As at 1 June 2022 9,966 - 50 10,016
Page 4
Page 5
6. Stocks
2023 2022
£ £
Materials 6,500 6,500
Finished goods 20,000 20,000
Work in progress 5,000 5,000
31,500 31,500
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,331 3,156
Prepayments and accrued income 361 762
Corporation tax recoverable assets - 16,374
VAT 2,732 -
4,424 20,292
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (377 ) 182
Other taxes and social security 314 135
VAT - 647
Net wages 7 -
Director's loan account 278,467 263,004
278,411 263,968
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5