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REGISTERED NUMBER: 05233059 (England and Wales)















Complete Autocare Limited

Unaudited Financial Statements

for the Year Ended 30th September 2023






Complete Autocare Limited (Registered number: 05233059)






Contents of the Financial Statements
for the year ended 30th September 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 5


Complete Autocare Limited

Company Information
for the year ended 30th September 2023







DIRECTORS: R A Walker
A Munday





SECRETARY: Mrs M Walker





REGISTERED OFFICE: 310 Wellingborough Road
Northampton
Northamptonshire
NN1 4EP





BUSINESS ADDRESS: 18 Enterprise Court
Newton Close
Wellingborough
Northamptonshire
NN8 6UW





REGISTERED NUMBER: 05233059 (England and Wales)





ACCOUNTANTS: Cheney & Co
310 Wellingborough Road
Northampton
NN1 4EP

Complete Autocare Limited (Registered number: 05233059)

Balance Sheet
30th September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 26,169 9,205

CURRENT ASSETS
Stocks 900 900
Debtors 6 4,469 4,748
Cash at bank and in hand 28,394 14,019
33,763 19,667
CREDITORS
Amounts falling due within one year 7 42,831 27,715
NET CURRENT LIABILITIES (9,068 ) (8,048 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,101

1,157

CREDITORS
Amounts falling due after more than one
year

8

(12,172

)

-

PROVISIONS FOR LIABILITIES 9 (1,000 ) (500 )
NET ASSETS 3,929 657

CAPITAL AND RESERVES
Called up share capital 10 50 50
Retained earnings 3,879 607
SHAREHOLDERS' FUNDS 3,929 657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd April 2024 and were signed on its behalf by:





R A Walker - Director


Complete Autocare Limited (Registered number: 05233059)

Notes to the Financial Statements
for the year ended 30th September 2023

1. STATUTORY INFORMATION

Complete Autocare Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The principal activity of the company was that of MOT test station and repair of motor vehicles.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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.

Complete Autocare Limited (Registered number: 05233059)

Notes to the Financial Statements - continued
for the year ended 30th September 2023

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st October 2022 56,631 3,850 60,481
Additions 24,571 - 24,571
At 30th September 2023 81,202 3,850 85,052
DEPRECIATION
At 1st October 2022 48,176 3,100 51,276
Charge for year 7,357 250 7,607
At 30th September 2023 55,533 3,350 58,883
NET BOOK VALUE
At 30th September 2023 25,669 500 26,169
At 30th September 2022 8,455 750 9,205

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 245 100
Other debtors 4,224 4,648
4,469 4,748

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 3,175 -
Trade creditors 24,913 12,599
Taxation and social security 876 1,329
Other creditors 13,867 13,787
42,831 27,715

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 12,172 -

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,000 500

Complete Autocare Limited (Registered number: 05233059)

Notes to the Financial Statements - continued
for the year ended 30th September 2023

9. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st October 2022 500
Provided during year 500
Balance at 30th September 2023 1,000

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50 Ordinary £1 50 50

11. CONTINGENT LIABILITIES

There were no contingent liabilities as at 30th September 2023 or 30th September 2022.

12. CAPITAL COMMITMENTS

There were no capital commitments as at 30th September 2023 or 30th September 2022.