1 January 2023 false No description of principal activity Taxfiler 2024.5 09323937business:PrivateLimitedCompanyLtd2023-01-012023-12-31 093239372022-12-31 093239372023-01-012023-12-31 09323937business:AuditExempt-NoAccountantsReport2023-01-012023-12-31 09323937business:FilletedAccounts2023-01-012023-12-31 093239372023-12-31 09323937business:Director12023-01-012023-12-31 09323937business:RegisteredOffice2023-01-012023-12-31 093239372022-12-31 09323937core:WithinOneYear2023-12-31 09323937core:WithinOneYear2022-12-31 09323937core:AfterOneYear2023-12-31 09323937core:AfterOneYear2022-12-31 09323937core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 09323937core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 09323937core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 09323937core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 09323937core:PreviouslyStatedAmount2023-12-31 09323937core:PreviouslyStatedAmount2022-12-31 09323937business:SmallEntities2023-01-012023-12-31 09323937countries:EnglandWales2023-01-012023-12-31 09323937core:PlantMachinery2023-01-012023-12-31 09323937core:PlantMachinery2022-12-31 09323937core:PlantMachinery2023-12-31 093239372022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. 09323937 (England and Wales)
AYLESFORD COURIERS LTD. Unaudited accounts for the year ended 31 December 2023
AYLESFORD COURIERS LTD. Unaudited accounts Contents
Page
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AYLESFORD COURIERS LTD. Company Information for the year ended 31 December 2023
Director
William Taylor
Company Number
09323937 (England and Wales)
Registered Office
THE COACHWORKS OLD MILL LANE AYLESFORD KENT ME20 7DT
Accountants
Coles Accounting (Cambridge) Limited Newton Hall Town Street, Newton Cambridge Cambridgeshire CB22 7ZE
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AYLESFORD COURIERS LTD. Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,348 
27,775 
Current assets
Debtors
122,732 
129,016 
Cash at bank and in hand
14,904 
(3,503)
137,636 
125,513 
Creditors: amounts falling due within one year
(68,657)
(59,056)
Net current assets
68,979 
66,457 
Total assets less current liabilities
79,327 
94,232 
Creditors: amounts falling due after more than one year
(18,584)
(27,584)
Provisions for liabilities
Deferred tax
(1,966)
(5,277)
Net assets
58,777 
61,371 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
58,775 
61,369 
Shareholders' funds
58,777 
61,371 
For the year ending 31 December 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 September 2024 and were signed on its behalf by
William Taylor Director Company Registration No. 09323937
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AYLESFORD COURIERS LTD. Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
AYLESFORD COURIERS LTD. is a private company, limited by shares, registered in England and Wales, registration number 09323937. The registered office is THE COACHWORKS, OLD MILL LANE, AYLESFORD, KENT, ME20 7DT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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AYLESFORD COURIERS LTD. Notes to the Accounts for the year ended 31 December 2023
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
103,726 
Additions
24 
At 31 December 2023
103,750 
Depreciation
At 1 January 2023
75,951 
Charge for the year
17,451 
At 31 December 2023
93,402 
Net book value
At 31 December 2023
10,348 
At 31 December 2022
27,775 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
49,046 
54,081 
Amounts due from group undertakings etc.
64,321 
66,663 
Other debtors
9,365 
8,272 
122,732 
129,016 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
9,000 
9,000 
VAT
13,757 
8,184 
Trade creditors
30,110 
31,108 
Taxes and social security
11,053 
6,349 
Other creditors
2,005 
1,683 
Accruals
2,732 
2,732 
68,657 
59,056 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
18,584 
27,584 
8
Average number of employees
During the year the average number of employees was 16 (2022: 16).
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