2022-12-012023-11-302023-11-30false08141732HIGHWAY TACHOGRAPH & AUTO CENTRE LTD2024-08-30iso4217:GBPxbrli:pure081417322022-12-01081417322023-11-30081417322022-12-012023-11-30081417322021-12-01081417322022-11-30081417322021-12-012022-11-3008141732bus:SmallEntities2022-12-012023-11-3008141732bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3008141732bus:AbridgedAccounts2022-12-012023-11-3008141732bus:PrivateLimitedCompanyLtd2022-12-012023-11-3008141732core:WithinOneYear2023-11-3008141732core:AfterOneYear2023-11-3008141732core:WithinOneYear2022-11-3008141732core:AfterOneYear2022-11-3008141732core:ShareCapital2023-11-3008141732core:SharePremium2023-11-3008141732core:RevaluationReserve2023-11-3008141732core:OtherReservesSubtotal2023-11-3008141732core:RetainedEarningsAccumulatedLosses2023-11-3008141732core:ShareCapital2022-11-3008141732core:SharePremium2022-11-3008141732core:RevaluationReserve2022-11-3008141732core:OtherReservesSubtotal2022-11-3008141732core:RetainedEarningsAccumulatedLosses2022-11-3008141732core:LandBuildings2023-11-3008141732core:PlantMachinery2023-11-3008141732core:Vehicles2023-11-3008141732core:FurnitureFittings2023-11-3008141732core:OfficeEquipment2023-11-3008141732core:NetGoodwill2023-11-3008141732core:IntangibleAssetsOtherThanGoodwill2023-11-3008141732core:ListedExchangeTraded2023-11-3008141732core:UnlistedNon-exchangeTraded2023-11-3008141732core:LandBuildings2022-11-3008141732core:PlantMachinery2022-11-3008141732core:Vehicles2022-11-3008141732core:FurnitureFittings2022-11-3008141732core:OfficeEquipment2022-11-3008141732core:NetGoodwill2022-11-3008141732core:IntangibleAssetsOtherThanGoodwill2022-11-3008141732core:ListedExchangeTraded2022-11-3008141732core:UnlistedNon-exchangeTraded2022-11-3008141732core:LandBuildings2022-12-012023-11-3008141732core:PlantMachinery2022-12-012023-11-3008141732core:Vehicles2022-12-012023-11-3008141732core:FurnitureFittings2022-12-012023-11-3008141732core:OfficeEquipment2022-12-012023-11-3008141732core:NetGoodwill2022-12-012023-11-3008141732core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3008141732core:ListedExchangeTraded2022-12-012023-11-3008141732core:UnlistedNon-exchangeTraded2022-12-012023-11-3008141732core:MoreThanFiveYears2022-12-012023-11-3008141732core:Non-currentFinancialInstruments2023-11-3008141732core:Non-currentFinancialInstruments2022-11-3008141732dpl:CostSales2022-12-012023-11-3008141732dpl:DistributionCosts2022-12-012023-11-3008141732core:LandBuildings2022-12-012023-11-3008141732core:PlantMachinery2022-12-012023-11-3008141732core:Vehicles2022-12-012023-11-3008141732core:FurnitureFittings2022-12-012023-11-3008141732core:OfficeEquipment2022-12-012023-11-3008141732dpl:AdministrativeExpenses2022-12-012023-11-3008141732core:NetGoodwill2022-12-012023-11-3008141732core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3008141732dpl:GroupUndertakings2022-12-012023-11-3008141732dpl:ParticipatingInterests2022-12-012023-11-3008141732dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3008141732core:ListedExchangeTraded2022-12-012023-11-3008141732dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3008141732core:UnlistedNon-exchangeTraded2022-12-012023-11-3008141732dpl:CostSales2021-12-012022-11-3008141732dpl:DistributionCosts2021-12-012022-11-3008141732core:LandBuildings2021-12-012022-11-3008141732core:PlantMachinery2021-12-012022-11-3008141732core:Vehicles2021-12-012022-11-3008141732core:FurnitureFittings2021-12-012022-11-3008141732core:OfficeEquipment2021-12-012022-11-3008141732dpl:AdministrativeExpenses2021-12-012022-11-3008141732core:NetGoodwill2021-12-012022-11-3008141732core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3008141732dpl:GroupUndertakings2021-12-012022-11-3008141732dpl:ParticipatingInterests2021-12-012022-11-3008141732dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3008141732core:ListedExchangeTraded2021-12-012022-11-3008141732dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3008141732core:UnlistedNon-exchangeTraded2021-12-012022-11-3008141732core:NetGoodwill2023-11-3008141732core:IntangibleAssetsOtherThanGoodwill2023-11-3008141732core:LandBuildings2023-11-3008141732core:PlantMachinery2023-11-3008141732core:Vehicles2023-11-3008141732core:FurnitureFittings2023-11-3008141732core:OfficeEquipment2023-11-3008141732core:AfterOneYear2023-11-3008141732core:WithinOneYear2023-11-3008141732core:ListedExchangeTraded2023-11-3008141732core:UnlistedNon-exchangeTraded2023-11-3008141732core:ShareCapital2023-11-3008141732core:SharePremium2023-11-3008141732core:RevaluationReserve2023-11-3008141732core:OtherReservesSubtotal2023-11-3008141732core:RetainedEarningsAccumulatedLosses2023-11-3008141732core:NetGoodwill2022-11-3008141732core:IntangibleAssetsOtherThanGoodwill2022-11-3008141732core:LandBuildings2022-11-3008141732core:PlantMachinery2022-11-3008141732core:Vehicles2022-11-3008141732core:FurnitureFittings2022-11-3008141732core:OfficeEquipment2022-11-3008141732core:AfterOneYear2022-11-3008141732core:WithinOneYear2022-11-3008141732core:ListedExch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HIGHWAY TACHOGRAPH & AUTO CENTRE LTD

Registered Number
08141732
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

HIGHWAY TACHOGRAPH & AUTO CENTRE LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

ALLSOPP, Malcolm Frank

Registered Address

38 Dixon Street
Wolverhampton
WV2 2BP

Registered Number

08141732 (England and Wales)
HIGHWAY TACHOGRAPH & AUTO CENTRE LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets37,00010,000
Tangible assets4109,366127,303
116,366137,303
Current assets
Stocks5,0005,000
Debtors68,418165,382
Cash at bank and on hand9,71012,031
83,128182,413
Creditors amounts falling due within one year(124,364)(220,558)
Net current assets (liabilities)(41,236)(38,145)
Total assets less current liabilities75,13099,158
Provisions for liabilities(19,583)(22,728)
Net assets55,54776,430
Capital and reserves
Called up share capital11
Profit and loss account55,54676,429
Shareholders' funds55,54776,430
The financial statements were approved and authorised for issue by the Director on 30 August 2024, and are signed on its behalf by:
ALLSOPP, Malcolm Frank
Director
Registered Company No. 08141732
HIGHWAY TACHOGRAPH & AUTO CENTRE LTD
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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Intangible assets
Goodwill represents the excess of the cost of the acquisition of unincorporated business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery10
Fixtures and fittings20
Vehicles25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1210
3.Intangible assets

Total

£
Cost or valuation
At 01 December 2230,000
At 30 November 2330,000
Amortisation and impairment
At 01 December 2220,000
Charge for year3,000
At 30 November 2323,000
Net book value
At 30 November 237,000
At 30 November 2210,000
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 22234,479
Additions13,288
At 30 November 23247,767
Depreciation and impairment
At 01 December 22107,176
Charge for year31,225
At 30 November 23138,401
Net book value
At 30 November 23109,366
At 30 November 22127,303