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Registered number: 12598328
Autocentric Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
Lekod Consulting Ltd
Accountants
108
Bensham Grove
Thornton Heath
Surrey
CR7 8DB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12598328
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,313 21,276
15,313 21,276
CURRENT ASSETS
Cash at bank and in hand 141 2,826
141 2,826
Creditors: Amounts Falling Due Within One Year 5 (850 ) (600 )
NET CURRENT ASSETS (LIABILITIES) (709 ) 2,226
TOTAL ASSETS LESS CURRENT LIABILITIES 14,604 23,502
Creditors: Amounts Falling Due After More Than One Year 6 (39,072 ) (45,451 )
NET LIABILITIES (24,468 ) (21,949 )
CAPITAL AND RESERVES
Called up share capital 8 1 (1 )
Profit and Loss Account (24,469 ) (21,948 )
SHAREHOLDERS' FUNDS (24,468) (21,949)
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 Abraham Kingsley
Director
23rd January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Autocentric Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12598328 . The registered office is Unit C0, Manor Way Business Park, Swanscombe, Kent, DA10 0PP.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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 12.5% straightline
Motor Vehicles 20% straightline
Computer Equipment 20% straightline
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 June 2022 18,702 10,000 4,500 33,202
As at 31 May 2023 18,702 10,000 4,500 33,202
...CONTINUED
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Depreciation
As at 1 June 2022 4,676 5,000 2,250 11,926
Provided during the period 2,338 2,500 1,125 5,963
As at 31 May 2023 7,014 7,500 3,375 17,889
Net Book Value
As at 31 May 2023 11,688 2,500 1,125 15,313
As at 1 June 2022 14,026 5,000 2,250 21,276
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income 850 600
850 600
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 39,072 -
Bank loans - 45,451
39,072 45,451
7. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than five years 39,072 -
39,072 -
39,072 -
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 (1 )
Page 4