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REGISTERED NUMBER: 05757005 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

York Vehicle Test Centre Limited

York Vehicle Test Centre Limited (Registered number: 05757005)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


York Vehicle Test Centre Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: S P Kirton
C T Allan





SECRETARY: S P Kirton





REGISTERED OFFICE: Unit 29 Hospital Fields Road
Fulford Industrial Estate
York
North Yorkshire
YO10 4DZ





REGISTERED NUMBER: 05757005 (England and Wales)





ACCOUNTANT: Dean Merchant FMAAT CMD AATQB
71 Grantham Drive
Holgate
York
North Yorkshire
YO26 4TY

York Vehicle Test Centre Limited (Registered number: 05757005)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,502 15,296

CURRENT ASSETS
Debtors 5 73,973 60,633
Cash at bank and in hand 57,586 75,244
131,559 135,877
CREDITORS
Amounts falling due within one year 6 49,000 55,282
NET CURRENT ASSETS 82,559 80,595
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,061

95,891

CAPITAL AND RESERVES
Called up share capital 7 200 200
Retained earnings 88,861 95,691
SHAREHOLDERS' FUNDS 89,061 95,891

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2024 and were signed on its behalf by:





S P Kirton - Director


York Vehicle Test Centre Limited (Registered number: 05757005)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

York Vehicle Test Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 10 (2023 - 10 ) .

York Vehicle Test Centre Limited (Registered number: 05757005)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 88,355 - 69,557 3,967 161,879
Additions - 1,757 - 1,140 2,897
Disposals - - (66,507 ) - (66,507 )
At 31 March 2024 88,355 1,757 3,050 5,107 98,269
DEPRECIATION
At 1 April 2023 84,924 - 58,983 2,676 146,583
Charge for year 858 439 870 - 2,167
Eliminated on disposal - - (56,983 ) - (56,983 )
At 31 March 2024 85,782 439 2,870 2,676 91,767
NET BOOK VALUE
At 31 March 2024 2,573 1,318 180 2,431 6,502
At 31 March 2023 3,431 - 10,574 1,291 15,296

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 27,514 25,321
Other debtors 43,000 32,000
VAT 2,021 1,874
Prepayments and accrued income 1,438 1,438
73,973 60,633

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 23,316 33,200
Trade creditors 1,033 6
Tax 11,857 13,093
Social security and other taxes 3,198 2,817
Directors' current accounts 7,086 4,086
Accruals and deferred income 2,510 2,080
49,000 55,282

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary A £1 100 100
100 Ordinary B £1 100 100
200 200