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Logo On Report
Registered Number: 10791318


 

 

 

CARSHALTON REPAIRS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Carshalton Repairs Limited for the year ended 31 May 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Carshalton Repairs Limited for the year ended 31 May 2024 which comprise of the Profit and Loss Account, the Balance Sheet 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 Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Carshalton Repairs Limited , as a body, in accordance with the terms of our engagement letter dated 27 February 2025. Our work has been undertaken solely to prepare for your approval the accounts of Carshalton Repairs Limited and state those matters that we have agreed to state to the Board of Directors of Carshalton Repairs Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carshalton Repairs Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Carshalton Repairs Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Carshalton Repairs Limited. You consider that Carshalton Repairs Limited 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 accounts of Carshalton Repairs Limited. 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 accounts.



T & K Accountancy LLP

69 Banstead Road
Carshalton
SM5 3NP
27 February 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 60,138    62,369 
60,138    62,369 
Current assets      
Debtors: amounts falling due within one year 18,399    14,300 
Cash at bank and in hand 34,150    11,809 
52,549    26,109 
Creditors: amount falling due within one year (211,889)   (100,410)
Net current assets (159,340)   (74,301)
 
Total assets less current liabilities (99,202)   (11,932)
Net assets (99,202)   (11,932)
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account (99,204)   (11,934)
Shareholders' funds (99,202)   (11,932)
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 February 2025 and were signed on its behalf by:


-------------------------------
David Forristal
Director
-------------------------------
Andi Yzelli
Director
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General Information
Carshalton Repairs Limited is a private company, limited by shares, registered in , registration number 10791318, registration address 70 Banstead Road, Carshalton Beeches, Surrey, SM5 3NL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0% Reducing Balance
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 June 2023 53,448    6,441    17,220    1,601    78,710 
Additions        
Disposals        
At 31 May 2024 53,448    6,441    17,220    1,601    78,710 
Depreciation
At 01 June 2023   2,446    12,885    1,010    16,341 
Charge for year   999    1,084    148    2,231 
On disposals        
At 31 May 2024   3,445    13,969    1,158    18,572 
Net book values
Closing balance as at 31 May 2024 53,448    2,996    3,251    443    60,138 
Opening balance as at 01 June 2023 53,448    3,995    4,335    591    62,369 


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