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Registered number: 05368644
Midland Dry Cleaners Limited
Unaudited Financial Statements
For The Year Ended 30 April 2023
Synergy Accountancy Services LLP
Chartered Certified Accountants
378 Walsall Road
Perry Barr
Birmingham
B42 2LX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05368644
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 58,504 76,227
58,504 76,227
CURRENT ASSETS
Debtors 5 13,913 25,887
Cash at bank and in hand 499 13,272
14,412 39,159
Creditors: Amounts Falling Due Within One Year 6 (165,560 ) (152,692 )
NET CURRENT ASSETS (LIABILITIES) (151,148 ) (113,533 )
TOTAL ASSETS LESS CURRENT LIABILITIES (92,644 ) (37,306 )
Creditors: Amounts Falling Due After More Than One Year 7 (15,812 ) (19,464 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (6,881 ) (5,697 )
NET LIABILITIES (115,337 ) (62,467 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (115,437 ) (62,567 )
SHAREHOLDERS' FUNDS (115,337) (62,467)
Page 1
Page 2
For the year ending 30 April 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 Balwant Singh
Director
19 March 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Midland Dry Cleaners Limited Registered number 05368644 is a limited by shares company incorporated in England & Wales. The Registered Office is 328 Soho Road, Handsworth, Birmingham, B21 9NA.
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 comprises the invoiced value of services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Leasehold Over 10 years
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
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2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
Sales, marketing and distribution 3 3
4 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 May 2022 53,364 65,728 39,816 158,908
As at 30 April 2023 53,364 65,728 39,816 158,908
Depreciation
As at 1 May 2022 26,681 22,253 33,747 82,681
Provided during the period 5,337 10,869 1,517 17,723
As at 30 April 2023 32,018 33,122 35,264 100,404
Net Book Value
As at 30 April 2023 21,346 32,606 4,552 58,504
As at 1 May 2022 26,683 43,475 6,069 76,227
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 13,913 16,880
VAT - 5,669
Director's loan account - 3,338
13,913 25,887
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 85,685 82,926
Bank loans and overdrafts 51,326 55,085
Corporation tax 4,367 4,103
Other taxes and social security 5,436 5,078
VAT 321 -
Accruals and deferred income 5,500 5,500
Director's loan account 12,925 -
165,560 152,692
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 15,812 19,464
15,812 19,464
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 5,812 8,750
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured by fixed and floating charge over the undertaking and all property and assets present and future of the company.
2023 2022
£ £
Bank loans and overdrafts 67,138 74,549
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9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 6,881 5,697
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2022 Amounts advanced Amounts repaid Amounts written off As at 30 April 2023
£ £ £ £ £
Mr Balwant Singh 3,338 - 3,338 - -
The above loan is unsecured, interest free and repayable on demand.
12. Related Party Transactions
Mr B SinghDirector

Mr B Singh

Director

The company paid annual rent for premises it operates from of £11,000 (2022 £11,000)
13. Ultimate Controlling Party
The company's ultimate controlling party is Mr B Singh by virtue of his ownership of 100% of the issued share capital in the company.
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