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Registered Number: 06906083
England and Wales

 

 

 

CHURCH ROAD GARAGE (BASCHURCH) LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Report to the directors on the preparation of the unaudited statutory accounts of Church Road Garage (Baschurch) Limited for the year ended 31 May 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Church Road Garage (Baschurch) Limited for the year ended 31 May 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/ . This report is made solely to the Board of Directors of Church Road Garage (Baschurch) Limited, as a body, in accordance with the terms of our engagement letter dated 13th August 2018. Our work has been undertaken solely to prepare for your approval the accounts of Church Road Garage (Baschurch) Limited and state those matters that we have agreed to state to the Board of Directors of Church Road Garage (Baschurch) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Church Road Garage (Baschurch) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Church Road Garage (Baschurch) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Church Road Garage (Baschurch) Limited. You consider that Church Road Garage (Baschurch) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Church Road Garage (Baschurch) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the year ended 31 May 2024.



....................................................

Baranov Associates Ltd

4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
22 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 93,129    66,715 
93,129    66,715 
Current assets      
Stocks 1,000    1,000 
Debtors: amounts falling due within one year 61,953    84,113 
Cash at bank and in hand 86,514    70,822 
149,467    155,935 
Creditors: amount falling due within one year (98,153)   (87,542)
Net current assets 51,314    68,393 
 
Total assets less current liabilities 144,443    135,108 
Creditors: amount falling due after more than one year (7,732)   (21,697)
Provisions for liabilities (14,109)   (8,130)
Net assets 122,602    105,281 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 122,502    105,181 
Shareholders' funds 122,602    105,281 
 


For the year ended 31 May 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 October 2024 and were signed by:


-------------------------------
Dean Robinson
Director
2
General Information
Church Road Garage (Baschurch) Limited is a private company, limited by shares, registered in England and Wales, registration number 06906083, registration address Church Road Garage, Church Road, Shrewsbury, SY4 2EF.

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 – 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 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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
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:
Motor Vehicles 25% Reducing Balance
Plant and Machinery 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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 8 (2023 : 7).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 June 2023 70,507    83,853    154,360 
Additions 7,201    48,000    55,201 
Disposals   (500)   (500)
At 31 May 2024 77,708    131,353    209,061 
Depreciation
At 01 June 2023 43,847    43,798    87,645 
Charge for year 6,772    22,014    28,786 
On disposals   (499)   (499)
At 31 May 2024 50,619    65,313    115,932 
Net book values
Closing balance as at 31 May 2024 27,089    66,040    93,129 
Opening balance as at 01 June 2023 26,660    40,055    66,715 

The net book value of Motor Vehicles includes £ 14,191 (2023 £18,922) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3