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Registered number: 04664382
Churchfield Motor Repairs Ltd
Financial Statements
For the Period 1 April 2023 to 31 December 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04664382
31 December 2023 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 512
- 512
CURRENT ASSETS
Stocks 6 - 100
Debtors 7 - 1,887
Cash at bank and in hand 42,418 60,714
42,418 62,701
Creditors: Amounts Falling Due Within One Year 8 (30,323 ) (34,939 )
NET CURRENT ASSETS (LIABILITIES) 12,095 27,762
TOTAL ASSETS LESS CURRENT LIABILITIES 12,095 28,274
Creditors: Amounts Falling Due After More Than One Year 9 - (2,837 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (97 )
NET ASSETS 12,095 25,340
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 12,093 25,338
SHAREHOLDERS' FUNDS 12,095 25,340
Page 1
Page 2
For the period ending 31 December 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
Mrs B A Marshall
Director
6 March 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
Churchfield Motor Repairs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04664382 . The registered office is 550 Valley Road, Basford, Nottingham, NG5 1JJ.
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:
Motor Vehicles 25% reducing balance
Computer Equipment 33% reducing balance
2.4. 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.
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2023: 2)
2 2
Page 3
Page 4
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 1,915 4,464 6,379
Disposals (1,915 ) (4,464 ) (6,379 )
Depreciation
As at 1 April 2023 1,807 4,060 5,867
Disposals (1,807 ) (4,060 ) (5,867 )
As at 31 December 2023 - - -
Net Book Value
As at 31 December 2023 - - -
As at 1 April 2023 108 404 512
6. Stocks
31 December 2023 31 March 2023
£ £
Stock - 100
- 100
7. Debtors
31 December 2023 31 March 2023
£ £
Due within one year
Trade debtors - 1,727
Prepayments and accrued income - 160
- 1,887
8. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 March 2023
£ £
Trade creditors - 8,934
Bank loans and overdrafts - 1,200
Corporation tax 1,166 4,820
Other taxes and social security 249 249
VAT 877 4,182
Accruals and deferred income 1,481 131
Directors' loan accounts 26,550 15,423
30,323 34,939
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
31 December 2023 31 March 2023
£ £
Bank loans - 2,837
- 2,837
10. Share Capital
31 December 2023 31 March 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5