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Registered number: 00810584
Fletchers Garage (Englefield Green) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 00810584
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 373
- 373
CURRENT ASSETS
Stocks 6 12,376 12,376
Debtors 7 674 2,829
Cash at bank and in hand 39,995 109,731
53,045 124,936
Creditors: Amounts Falling Due Within One Year 8 (84,427 ) (139,437 )
NET CURRENT ASSETS (LIABILITIES) (31,382 ) (14,501 )
TOTAL ASSETS LESS CURRENT LIABILITIES (31,382 ) (14,128 )
NET LIABILITIES (31,382 ) (14,128 )
CAPITAL AND RESERVES
Called up share capital 9 1,005 1,005
Profit and Loss Account (32,387 ) (15,133 )
SHAREHOLDERS' FUNDS (31,382) (14,128)
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For the year ending 30 June 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
D J Wells
Director
17/09/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Fletchers Garage (Englefield Green) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00810584 . The registered office is Bagshot Rd, Englefield Green, Surrey, TW20 0RS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have formed a judgement at the time of approving the Annual Financial Statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the accounts.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the Balance Sheet and amortised over its estimated useful life up to a maximum of 5 years. This length of time is presumed to be the maximum useful life of purchased goodwill because it is difficult to make projections beyond this period. Goodwill is reviewed for impairment at the end of the first full financial year following each acquisition and subsequently as and when necessary if circumstances emerge that indicate that the carrying value may not be recoverable.
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
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2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 4% on cost
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
2.6. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 4,000
As at 30 June 2024 4,000
Amortisation
As at 1 July 2023 4,000
As at 30 June 2024 4,000
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 -
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 July 2023 12,155 35,795 5,100 43,662 96,712
As at 30 June 2024 12,155 35,795 5,100 43,662 96,712
Depreciation
As at 1 July 2023 12,155 35,588 4,941 43,655 96,339
Provided during the period - 207 159 7 373
As at 30 June 2024 12,155 35,795 5,100 43,662 96,712
Net Book Value
As at 30 June 2024 - - - - -
As at 1 July 2023 - 207 159 7 373
6. Stocks
2024 2023
£ £
Finished goods 12,376 12,376
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 674 2,829
674 2,829
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 13,432 16,299
Other taxes and social security 2,093 1,849
VAT 4,687 5,447
Other creditors 54,351 89,159
Directors' loan accounts 9,864 26,683
84,427 139,437
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9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
999 Ordinary Shares of £ 1 each 999 999
1 Ordinary A shares of £ 1 each 1 1
1 Ordinary B shares of £ 1 each 1 1
1 Ordinary C shares of £ 1 each 1 1
1 Ordinary D shares of £ 1 each 1 1
1 Ordinary E shares of £ 1 each 1 1
1 Ordinary F shares of £ 1 each 1 1
1,005 1,005
10. Related Party Transactions
The company is controlled by its directors.
At the year end, the directors had loans to the company of £9,864 (2023: £26,683) and their wives had loans of £54,351 (2023: £89,159).
11. Taxation
The company has carried forward losses of £35,856 (2023: £18,915) to use against future profits.
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