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REGISTERED NUMBER: 08983045 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th April 2024

for

Clarke Automotive Garage Services Ltd

Clarke Automotive Garage Services Ltd (Registered number: 08983045)






Contents of the Financial Statements
for the Year Ended 30th April 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 6

Clarke Automotive Garage Services Ltd (Registered number: 08983045)

Balance Sheet
30th April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,086 2,881

CURRENT ASSETS
Stocks 2,850 2,850
Debtors 5 21,286 20,850
Cash at bank and in hand 33,335 40,000
57,471 63,700
CREDITORS
Amounts falling due within one year 6 57,170 57,120
NET CURRENT ASSETS 301 6,580
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,387

9,461

CREDITORS
Amounts falling due after more than
one year

7

(4,333

)

(8,334

)

PROVISIONS FOR LIABILITIES (2,022 ) (548 )
NET ASSETS 2,032 579

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,031 578
2,032 579

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2024 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.

Clarke Automotive Garage Services Ltd (Registered number: 08983045)

Balance Sheet - continued
30th April 2024


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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17th October 2024 and were signed by:





Mr D G Clarke - Director


Clarke Automotive Garage Services Ltd (Registered number: 08983045)

Notes to the Financial Statements
for the Year Ended 30th April 2024

1. STATUTORY INFORMATION

Clarke Automotive Garage Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08983045

Registered office: 139 Newcastle Street
Burslem
Staffordshire
ST6 3QJ

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.


Clarke Automotive Garage Services Ltd (Registered number: 08983045)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st May 2023 3,534 4,140 7,674
Additions 2,000 5,900 7,900
At 30th April 2024 5,534 10,040 15,574
DEPRECIATION
At 1st May 2023 2,863 1,930 4,793
Charge for year 667 2,028 2,695
At 30th April 2024 3,530 3,958 7,488
NET BOOK VALUE
At 30th April 2024 2,004 6,082 8,086
At 30th April 2023 671 2,210 2,881

Clarke Automotive Garage Services Ltd (Registered number: 08983045)

Notes to the Financial Statements - continued
for the Year Ended 30th April 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 19,692 19,265
Other debtors 1,594 1,585
21,286 20,850

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 4,000 4,000
Trade creditors 4,710 4,359
Taxation and social security 8,188 8,500
Other creditors 40,272 40,261
57,170 57,120

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 4,333 8,334

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Clarke Automotive Garage Services Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clarke Automotive Garage Services Ltd for the year ended 30th April 2024 which comprise the Profit & Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's 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://www.accaglobal.com/rulebook.

This report is made solely to the director of Clarke Automotive Garage Services Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Clarke Automotive Garage Services Ltd and state those matters that we have agreed to state to the director of Clarke Automotive Garage Services Ltd 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 the company and its director for our work or for this report.

It is your duty to ensure that Clarke Automotive Garage Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Clarke Automotive Garage Services Ltd. You consider that Clarke Automotive Garage Services Ltd 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 financial statements of Clarke Automotive Garage Services Ltd. 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 financial statements.






RBK Accountants Limited
Lymedale Business Centre
Hooters Hall Road
Newcastle Under Lyme
Staffordshire
ST5 9QF


17th October 2024