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CITY AUTO DIESEL (PLYMOUTH) DEPARTUSE LIMITED

Registered Number
01357599
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

CITY AUTO DIESEL (PLYMOUTH) DEPARTUSE LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Director

Giuseppe Remigio Corbisiero

Company Secretary

James Arthur Dawson

Registered Address

Unit 3
37 Sutton Road
Coxside
PL4 0HE

Registered Number

01357599 (England and Wales)
CITY AUTO DIESEL (PLYMOUTH) DEPARTUSE LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets382,78790,810
82,78790,810
Current assets
Stocks451,66843,167
Debtors532,59032,884
Cash at bank and on hand211,704218,612
295,962294,663
Creditors amounts falling due within one year6(72,675)(73,496)
Net current assets (liabilities)223,287221,167
Total assets less current liabilities306,074311,977
Provisions for liabilities7(33,409)(35,419)
Net assets272,665276,558
Capital and reserves
Called up share capital130130
Profit and loss account272,535276,428
Shareholders' funds272,665276,558
The financial statements were approved and authorised for issue by the Director on 27 January 2025, and are signed on its behalf by:
Giuseppe Remigio Corbisiero
Director
Registered Company No. 01357599
CITY AUTO DIESEL (PLYMOUTH) DEPARTUSE LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery10-
Fixtures and fittings10-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year45
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 October 23306,0068,83340,8885,322361,049
Additions1,200---1,200
At 30 September 24307,2068,83340,8885,322362,249
Depreciation and impairment
At 01 October 23223,5125,19836,2075,322270,239
Charge for year8,369385469-9,223
At 30 September 24231,8815,58336,6765,322279,462
Net book value
At 30 September 2475,3253,2504,212-82,787
At 30 September 2382,4943,6354,681-90,810
4.Stocks

2024

2023

££
Finished goods51,66843,167
Total51,66843,167
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables22,99128,453
Other debtors7,0002,000
Prepayments and accrued income2,5992,431
Total32,59032,884
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables29,35134,535
Taxation and social security22,65318,873
Other creditors20,67120,088
Total72,67573,496
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)21,40923,419
Other provisions12,00012,000
Total33,40935,419
8.Related party transactions
At the year end the company owed, R Corbisiero, Director, £14,000 (2023 - £16,780).