2022-12-012023-11-302023-11-30false04879335PORT TYRES & AUTOCARE 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PORT TYRES & AUTOCARE LIMITED

Registered Number
04879335
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

PORT TYRES & AUTOCARE LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

WARBURTON, Craig Andrew
WARBURTON, Melanie

Company Secretary

WARBURTON, Melanie

Registered Address

93 Flatt Lane
Ellesmere Port
CH65 8DW

Registered Number

04879335 (England and Wales)
PORT TYRES & AUTOCARE LIMITED
Statement of Financial Position
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3187,848201,400
187,848201,400
Current assets
Debtors56,47161,908
Cash at bank and on hand196,510210,148
252,981272,056
Creditors amounts falling due within one year(134,485)(153,374)
Net current assets (liabilities)118,496118,682
Total assets less current liabilities306,344320,082
Creditors amounts falling due after one year(4,927)(15,030)
Provisions for liabilities(18,536)(15,518)
Net assets282,881289,534
Capital and reserves
Profit and loss account282,881289,534
Shareholders' funds282,881289,534
The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2024, and are signed on its behalf by:
WARBURTON, Craig Andrew
Director
WARBURTON, Melanie
Director

Registered Company No. 04879335
PORT TYRES & AUTOCARE LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
2.Average number of employees

20232022
Average number of employees during the year99
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 22352,002
Additions480
At 30 November 23352,482
Depreciation and impairment
At 01 December 22150,602
Charge for year14,032
At 30 November 23164,634
Net book value
At 30 November 23187,848
At 30 November 22201,400