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REGISTERED NUMBER: 06702541 (England and Wales)






ARS Anglian Diesels Limited

Financial Statements

for the Year Ended 30 April 2024






ARS Anglian Diesels Limited (Registered number: 06702541)

Contents of the Financial Statements
for the year ended 30 April 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ARS Anglian Diesels Limited

Company Information
for the year ended 30 April 2024







DIRECTORS: Mr D E Conyers
Mrs K Conyers





SECRETARY: Mrs K Conyers





REGISTERED OFFICE: Unit 1 Tuscany Court
Express Way
Normanton
West Yorkshire
WF6 2AE





REGISTERED NUMBER: 06702541 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Chartered Accountants
33 George Street
Wakefield
West Yorkshire
WF1 1LX

ARS Anglian Diesels Limited (Registered number: 06702541)

Balance Sheet
30 April 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 486 647
486 647

CURRENT ASSETS
Stocks 24,242 27,998
Debtors 6 33,920 63,566
Cash at bank 179,138 157,639
237,300 249,203
CREDITORS
Amounts falling due within one year 7 31,285 43,374
NET CURRENT ASSETS 206,015 205,829
TOTAL ASSETS LESS CURRENT
LIABILITIES

206,501

206,476

PROVISIONS FOR LIABILITIES 122 162
NET ASSETS 206,379 206,314

ARS Anglian Diesels Limited (Registered number: 06702541)

Balance Sheet - continued
30 April 2024

2024 2023
Notes £ £ £ £

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 205,379 205,314
SHAREHOLDERS' FUNDS 206,379 206,314

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by:




Mr D E Conyers - Director



Mrs K Conyers - Director


ARS Anglian Diesels Limited (Registered number: 06702541)

Notes to the Financial Statements
for the year ended 30 April 2024


1. STATUTORY INFORMATION

ARS Anglian Diesels 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.

The functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of the business in 2008 has been amortised over its estimated useful life of 8 years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 20% on cost

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

ARS Anglian Diesels Limited (Registered number: 06702541)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


2. ACCOUNTING POLICIES - continued

Financial instruments
The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the balance sheet when and only when there exists a legally enforceable right to set off the recognised amounts and the company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when; a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or, c) the company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

ARS Anglian Diesels Limited (Registered number: 06702541)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2023
and 30 April 2024 68,982
AMORTISATION
At 1 May 2023
and 30 April 2024 68,982
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£ £ £
COST
At 1 May 2023
and 30 April 2024 86 723 809
DEPRECIATION
At 1 May 2023 17 145 162
Charge for year 17 144 161
At 30 April 2024 34 289 323
NET BOOK VALUE
At 30 April 2024 52 434 486
At 30 April 2023 69 578 647

ARS Anglian Diesels Limited (Registered number: 06702541)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 12,903 42,297
Amounts owed by related undertakings 11,735 15,777
VAT 359 -
Prepayments and accrued income 8,923 5,492
33,920 63,566

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 14,354 23,987
Tax 12,160 12,531
Social security and other taxes - 1,158
VAT - 692
Other creditors - 369
Accruals and deferred income 4,771 4,637
31,285 43,374

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
1,000 Ordinary £1 1,000 1,000

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2024 and 30 April 2023:

2024 2023
£ £
Mr D E Conyers
Balance outstanding at start of year - -
Amounts advanced 20,250 -
Amounts repaid (20,250 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

ARS Anglian Diesels Limited (Registered number: 06702541)

Notes to the Financial Statements - continued
for the year ended 30 April 2024


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs K Conyers
Balance outstanding at start of year - -
Amounts advanced 20,250 -
Amounts repaid (20,250 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £40,500 were paid to the directors .