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REGISTERED NUMBER: 05621978















A1 MOTORIST CENTRE LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023






A1 MOTORIST CENTRE LTD (REGISTERED NUMBER: 05621978)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A1 MOTORIST CENTRE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: Mr A P Rogers





REGISTERED OFFICE: King Arthurs Court
Maidstone Road
Charing
Ashford
Kent
TN27 0JS





REGISTERED NUMBER: 05621978





ACCOUNTANTS: Spurling Cannon
King Arthur’s Court
Maidstone Road
Charing
Kent
TN27 0JS

A1 MOTORIST CENTRE LTD (REGISTERED NUMBER: 05621978)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 187,726 194,478

CURRENT ASSETS
Stocks 5 132,367 134,061
Debtors 6 67,194 80,627
Cash at bank and in hand 26,582 18,212
226,143 232,900
CREDITORS
Amounts falling due within one year 7 (322,656 ) (326,534 )
NET CURRENT LIABILITIES (96,513 ) (93,634 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,213

100,844

CREDITORS
Amounts falling due after more than one year 8 (85,860 ) (96,099 )
NET ASSETS 5,353 4,745

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 5,352 4,744
5,353 4,745

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

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

The director acknowledges his 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.

A1 MOTORIST CENTRE LTD (REGISTERED NUMBER: 05621978)

BALANCE SHEET - continued
30 NOVEMBER 2023


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 director and authorised for issue on 18 June 2024 and were signed by:





Mr A P Rogers - Director


A1 MOTORIST CENTRE LTD (REGISTERED NUMBER: 05621978)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

A1 Motorist Centre Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

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.
Freehold property - 2% on cost
Plant and machinery - 15% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2022 - 23 ) .

A1 MOTORIST CENTRE LTD (REGISTERED NUMBER: 05621978)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 190,000 128,751 318,751
DEPRECIATION
At 1 December 2022 15,200 109,073 124,273
Charge for year 3,800 2,952 6,752
At 30 November 2023 19,000 112,025 131,025
NET BOOK VALUE
At 30 November 2023 171,000 16,726 187,726
At 30 November 2022 174,800 19,678 194,478

5. STOCKS
2023 2022
£    £   
Stocks 115,639 120,130
Work-in-progress 16,728 13,931
132,367 134,061

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 64,894 71,384
Sundry debtors 2,300 -
Directors' current accounts - 9,243
67,194 80,627

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 8,680 8,680
Other loans 38,440 53,479
Trade creditors 217,270 198,734
Corporation Tax 18,164 11,482
Social security and other taxes 7,099 14,415
Pensions 1,755 2,810
VAT 26,355 32,242
Directors' current accounts 551 -
Accrued expenses 4,342 4,692
322,656 326,534

A1 MOTORIST CENTRE LTD (REGISTERED NUMBER: 05621978)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 11,929 11,929
Bank loans - 2-5 years 73,931 84,170
85,860 96,099

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 94,540 104,779