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Registered number: 12062574
Pro Car Transport Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Mayers
33 Mary Seacole Road
The Millfields
Plymouth
PL1 3JY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12062574
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 388,227 134,336
388,227 134,336
CURRENT ASSETS
Debtors 5 158,211 140,107
Cash at bank and in hand 10,067 26,867
168,278 166,974
Creditors: Amounts Falling Due Within One Year 6 (249,889 ) (244,907 )
NET CURRENT ASSETS (LIABILITIES) (81,611 ) (77,933 )
TOTAL ASSETS LESS CURRENT LIABILITIES 306,616 56,403
Creditors: Amounts Falling Due After More Than One Year 7 (306,385 ) (117,848 )
NET ASSETS/(LIABILITIES) 231 (61,445 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 131 (61,545 )
SHAREHOLDERS' FUNDS 231 (61,445)
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Page 2
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 member has 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.
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
Mr James Mcgrath
Director
14 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pro Car Transport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12062574 . The registered office is Unit 7 Poltimore Barton Moor Lane, Poltimore, Exeter, EX4 0AQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Plant & Machinery 10% SL
Motor Vehicles 20% SL
Fixtures & Fittings 10% SL
Computer Equipment 10% SL
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 5)
5 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2023 3,121 248,802 2,655 254,578
Additions - 308,070 - 308,070
As at 30 June 2024 3,121 556,872 2,655 562,648
Depreciation
As at 1 July 2023 928 118,679 635 120,242
Provided during the period 312 53,600 267 54,179
As at 30 June 2024 1,240 172,279 902 174,421
Net Book Value
As at 30 June 2024 1,881 384,593 1,753 388,227
As at 1 July 2023 2,193 130,123 2,020 134,336
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 146,579 117,039
Other debtors - 1,200
Director's loan account 11,632 21,868
158,211 140,107
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 104,358 46,578
Trade creditors 41,006 39,761
Bank loans and overdrafts 3,748 28,618
Other taxes and social security 4,521 74,380
VAT 54,235 48,332
Other creditors 15,121 5,413
Other creditors (1) 25,000 -
Accrued expenses 1,900 1,825
249,889 244,907
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 282,040 117,848
Bank loans 24,345 -
306,385 117,848
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 104,358 46,578
Later than one year and not later than five years 282,040 117,848
386,398 164,426
386,398 164,426
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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