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Registered Number: 10935659
England and Wales

 

 

 

E & H COMMERCIAL VEHICLE REPAIRS AND MAINTENANCE LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 192,930    97,291 
192,930    97,291 
Current assets      
Stocks 4 53,029   
Debtors 5 207,706    63,748 
Cash at bank and in hand 23,315    10,509 
284,050    74,257 
Creditors: amount falling due within one year 6 (272,782)   (213,277)
Net current assets 11,268    (139,020)
 
Total assets less current liabilities 204,198    (41,729)
Net assets 204,198    (41,729)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 204,098    (41,829)
Shareholders' funds 204,198    (41,729)
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 21 August 2024 and were signed by:


-------------------------------
Michelle Lawes
Director
1
General Information
E & H Commercial Vehicle Repairs and Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 10935659, registration address 4 Harelaw Close, Pelton, Chester Le Street, DH2 1TT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under going concern and the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 February 2023 47,396    88,335    14,479    1,985    152,195 
Additions 926    169,806    651    1,584    172,967 
Disposals   (21,296)       (21,296)
At 31 January 2024 48,322    236,845    15,130    3,569    303,866 
Depreciation
At 01 February 2023 17,063    32,193    5,224    424    54,904 
Charge for year 6,252    52,494    1,981    629    61,356 
On disposals   (5,324)       (5,324)
At 31 January 2024 23,315    79,363    7,205    1,053    110,936 
Net book values
Closing balance as at 31 January 2024 25,007    157,482    7,925    2,516    192,930 
Opening balance as at 01 February 2023 30,333    56,142    9,255    1,561    97,291 


4.

Stocks

2024
£
  2023
£
Work in Progress 53,029   
53,029   

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 212,196    60,627 
Provision for Doubtful Debts (14,695)  
Amount Owed by Group Undertakings 10,205    3,121 
207,706    63,748 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 89,051    55,033 
Corporation Tax 2,125   
PAYE & Social Security 3,334    4,189 
Pension Control Account 474    241 
Directors' Current Accounts 170,975    151,472 
VAT 6,823    2,342 
272,782    213,277 

7.

Directors advances, credits and guarantees

Included in creditors: amounts due within one year, are amounts owed to the Director of £170,975 (2023 - £151,472).
8.

Disclosure of controlling party

For the whole of the period under review the company was under the control of Michelle Lawes, director of the company.
2