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Company Registration No. 10168893 (England and Wales)
Napier Service Centre Limited Unaudited accounts for the year ended 31 July 2023
Napier Service Centre Limited Unaudited accounts Contents
Page
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Napier Service Centre Limited Company Information for the year ended 31 July 2023
Directors
Luke John Gardner Michelle Gardner
Company Number
10168893 (England and Wales)
Registered Office
5 Strand Court Bath Road Cheltenham GL53 7LW
Accountants
Accurox Limited 5 Strand Court Bath Road Cheltenham GL53 7LW
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Napier Service Centre Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,750 
3,900 
Current assets
Debtors
9,900 
9,900 
Cash at bank and in hand
24,054 
38,404 
33,954 
48,304 
Creditors: amounts falling due within one year
(46,938)
(51,656)
Net current liabilities
(12,984)
(3,352)
Net assets
1,766 
548 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,666 
448 
Shareholders' funds
1,766 
548 
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 April 2024 and were signed on its behalf by
Luke John Gardner Director Company Registration No. 10168893
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Napier Service Centre Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Napier Service Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 10168893. The registered office is 5 Strand Court, Bath Road, Cheltenham, GL53 7LW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% SL
Motor vehicles
20% SL
Computer equipment
25% SL
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2022
1,429 
6,500 
1,833 
9,762 
Additions
- 
14,878 
- 
14,878 
At 31 July 2023
1,429 
21,378 
1,833 
24,640 
Depreciation
At 1 August 2022
1,429 
2,600 
1,833 
5,862 
Charge for the year
- 
4,028 
- 
4,028 
At 31 July 2023
1,429 
6,628 
1,833 
9,890 
Net book value
At 31 July 2023
- 
14,750 
- 
14,750 
At 31 July 2022
- 
3,900 
- 
3,900 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
9,900 
9,900 
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Napier Service Centre Limited Notes to the Accounts for the year ended 31 July 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,804 
3,973 
Trade creditors
2,333 
- 
Taxes and social security
1,749 
4,296 
Loans from directors
37,252 
42,587 
Accruals
800 
800 
46,938 
51,656 
7
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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