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frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06227403 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06227403 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-06-30 06227403 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06227403 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06227403 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-06-30 06227403 dpl-frs:CostSales 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales 2021-06-30 06227403 dpl-frs:CostSales 2022-06-30 06227403 dpl-frs:DistributionCosts 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses 2021-07-01 2022-06-30 06227403 frs-bus:Director1 2021-07-01 2022-06-30 06227403 frs-bus:Director1 2021-06-30 06227403 frs-bus:Director1 2022-06-30 06227403 1 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 1 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 1 2022-06-30 06227403 2 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 2 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 2 2022-06-30 06227403 3 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 3 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 3 2022-06-30 06227403 4 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 4 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 4 2022-06-30 06227403 5 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 5 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 5 2022-06-30 06227403 6 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 6 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 6 2022-06-30 06227403 7 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 7 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 7 2022-06-30 06227403 8 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 8 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 8 2022-06-30 06227403 9 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 9 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 9 2022-06-30 06227403 10 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 10 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 10 2022-06-30 06227403 11 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 11 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 11 2022-06-30 06227403 12 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 12 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 12 2022-06-30 06227403 13 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 13 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 13 2022-06-30 06227403 14 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 14 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 14 2022-06-30 06227403 15 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 15 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 15 2022-06-30 06227403 16 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 16 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 16 2022-06-30 06227403 17 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 17 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 17 2022-06-30 06227403 18 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 18 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 18 2022-06-30 06227403 19 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 19 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 19 2022-06-30 06227403 20 2021-07-01 2022-06-30 06227403 frs-core:CurrentFinancialInstruments 20 2022-06-30 06227403 frs-core:Non-currentFinancialInstruments 20 2022-06-30 06227403 dpl-frs:Item1 2021-07-01 2022-06-30 06227403 dpl-frs:Item1 2021-06-30 06227403 dpl-frs:Item1 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item1 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item1 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item1 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item1 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-07-01 2022-06-30 06227403 dpl-frs:Item2 2021-07-01 2022-06-30 06227403 dpl-frs:Item2 2021-06-30 06227403 dpl-frs:Item2 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item2 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item2 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item2 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item2 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-07-01 2022-06-30 06227403 dpl-frs:Item3 2021-07-01 2022-06-30 06227403 dpl-frs:Item3 2021-06-30 06227403 dpl-frs:Item3 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item3 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item3 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item3 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item3 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-07-01 2022-06-30 06227403 dpl-frs:Item4 2021-07-01 2022-06-30 06227403 dpl-frs:Item4 2021-06-30 06227403 dpl-frs:Item4 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item4 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item4 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item4 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item4 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-07-01 2022-06-30 06227403 dpl-frs:Item5 2021-07-01 2022-06-30 06227403 dpl-frs:Item5 2021-06-30 06227403 dpl-frs:Item5 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item5 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item5 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item5 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item5 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-07-01 2022-06-30 06227403 dpl-frs:Item6 2021-07-01 2022-06-30 06227403 dpl-frs:Item6 2021-06-30 06227403 dpl-frs:Item6 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item6 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item6 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item6 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item6 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-07-01 2022-06-30 06227403 dpl-frs:Item7 2021-07-01 2022-06-30 06227403 dpl-frs:Item7 2021-06-30 06227403 dpl-frs:Item7 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item7 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item7 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item7 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item7 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-07-01 2022-06-30 06227403 dpl-frs:Item8 2021-07-01 2022-06-30 06227403 dpl-frs:Item8 2021-06-30 06227403 dpl-frs:Item8 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item8 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item8 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item8 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item8 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-07-01 2022-06-30 06227403 dpl-frs:Item9 2021-07-01 2022-06-30 06227403 dpl-frs:Item9 2021-06-30 06227403 dpl-frs:Item9 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item9 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item9 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item9 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item9 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-07-01 2022-06-30 06227403 dpl-frs:Item10 2021-07-01 2022-06-30 06227403 dpl-frs:Item10 2021-06-30 06227403 dpl-frs:Item10 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item10 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item10 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item10 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item10 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-07-01 2022-06-30 06227403 dpl-frs:Item11 2021-07-01 2022-06-30 06227403 dpl-frs:Item11 2021-06-30 06227403 dpl-frs:Item11 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item11 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item11 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item11 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item11 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-07-01 2022-06-30 06227403 dpl-frs:Item12 2021-07-01 2022-06-30 06227403 dpl-frs:Item12 2021-06-30 06227403 dpl-frs:Item12 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item12 2021-07-01 2022-06-30 06227403 dpl-frs:CostSales dpl-frs:Item12 2021-06-30 06227403 dpl-frs:CostSales dpl-frs:Item12 2022-06-30 06227403 dpl-frs:DistributionCosts dpl-frs:Item12 2021-07-01 2022-06-30 06227403 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-07-01 2022-06-30 06227403 1 2021-07-01 2022-06-30 06227403 frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 06227403
Concours Motor Company (1962) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06227403
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 751,237 720,178
751,237 720,178
CURRENT ASSETS
Stocks 572,853 615,063
Debtors 6 39,136 59,357
Cash at bank and in hand 95,819 7,216
707,808 681,636
Creditors: Amounts Falling Due Within One Year 7 (371,090 ) (384,321 )
NET CURRENT ASSETS (LIABILITIES) 336,718 297,315
TOTAL ASSETS LESS CURRENT LIABILITIES 1,087,955 1,017,493
Creditors: Amounts Falling Due After More Than One Year 8 (578,242 ) (595,672 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,854 ) (199 )
NET ASSETS 503,859 421,622
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 503,659 421,422
SHAREHOLDERS' FUNDS 503,859 421,622
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 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
R B Hildick
Director
08/03/2024
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
Concours Motor Company (1962) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06227403 . The registered office is 2113 Warwick Road, Knowle, Solihull, B93 0EF.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, has been fully amortised.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life. 
Freehold 2% on cost
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.
2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow
moving items.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.
2.8. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.
2.9. 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.
Page 3
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2.10. Secured Debts
Creditors include net obligations under finance lease and hire purchase contracts which are secured of £nil (2022 £nil).
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 8)
6 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2022 40,000
As at 30 June 2023 40,000
Amortisation
As at 1 July 2022 40,000
As at 30 June 2023 40,000
Net Book Value
As at 30 June 2023 -
As at 1 July 2022 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 791,641 86,699 10,680 3,328 892,348
Additions 3,858 40,865 - 572 45,295
As at 30 June 2023 795,499 127,564 10,680 3,900 937,643
Depreciation
As at 1 July 2022 80,187 78,733 9,922 3,328 172,170
Provided during the period 2,107 11,209 724 196 14,236
As at 30 June 2023 82,294 89,942 10,646 3,524 186,406
Net Book Value
As at 30 June 2023 713,205 37,622 34 376 751,237
As at 1 July 2022 711,454 7,966 758 - 720,178
Included in cost of land and buildings is freehold land of £712,857 (2022 - £712,857) which is not depreciated.
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 30,416 50,291
Other debtors 8,720 9,066
39,136 59,357
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 84,097 46,773
Bank loans and overdrafts 36,000 30,408
Other taxes and social security 109,987 169,252
Other creditors 141,006 137,888
371,090 384,321
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans (see note 11) 205,915 231,752
Other creditors 372,327 363,920
578,242 595,672
Amounts falling due in more than five years:
Repayable by instalments
2023 2022
£ £
Bank loans 61,915 110,120
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
10. Loans
An analysis of the maturity of loans is given below:
                                                                                                                                                2023                 2022
                                                                                                                                                   £                        £
Amounts falling due within one year or on demand:
Bank loans                                                                                                                               36,000                30,408
Other loans                                                                                                                              23,416                23,416 
                                                                                                                                             _______              _______
                                                                                                                                               59,416                53,824
Amounts falling due between one and two years:
Bank loans - 1-2 years                                                                                                               36,000               30,408
Other loans - 1-2 years                                                                                                              10,000               10,000
                                                                                                                                              _______             _______
                                                                                                                                                46,000               40,408
Amounts falling due between two and five years:
Bank loans - 2-5 years                                                                                                              108,000              91,224
Other loans - 2-5 years                                                                                                               10,834              20,834
                                                                                                                                             ________          ________
                                                                                                                                               118,834            112,058
                                                                                                                                                 2023                 2022
                                                                                                                                                    £                        £
Amounts falling due in more than five years:
...CONTINUED
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Repayable by instalments                                                                                                         ________        ________
Bank loans more 5 yr by instal                                                                                                     61,915            110,120
A commercial mortgage is secured against the freehold property and workshop. The loan has a variable interest rate, currently  7.82%, and matures on 29 June 2032. The amount outstanding at the year end is £ 241,915 (2022 £ 262,160).
Page 6