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Registered number: 14793059
Chester Autobody Repair Ltd
Unaudited Financial Statements
For the Period 11 April 2023 to 30 April 2024
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14793059
30 April 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 173
173
CURRENT ASSETS
Debtors 5 83,914
83,914
Creditors: Amounts Falling Due Within One Year 6 (35,727 )
NET CURRENT ASSETS (LIABILITIES) 48,187
TOTAL ASSETS LESS CURRENT LIABILITIES 48,360
NET ASSETS 48,360
CAPITAL AND RESERVES
Called up share capital 7 100
Income Statement 48,260
SHAREHOLDERS' FUNDS 48,360
For the period ending 30 April 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 Income Statement.
On behalf of the board
Mr Neal Cartwright
Director
17/02/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Chester Autobody Repair Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14793059 . The registered office is 38 Station Road, Ellesmere Port, CH65 4BQ.
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.
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:
Computer Equipment 33% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets
Computer Equipment
£
Cost
As at 11 April 2023 -
Additions 259
As at 30 April 2024 259
Depreciation
As at 11 April 2023 -
Provided during the period 86
As at 30 April 2024 86
...CONTINUED
Page 2
Page 3
Net Book Value
As at 30 April 2024 173
As at 11 April 2023 -
5. Debtors
30 April 2024
£
Due within one year
Trade debtors 56,553
Other debtors 647
Director's loan account 26,714
83,914
6. Creditors: Amounts Falling Due Within One Year
30 April 2024
£
Trade creditors 8,403
Bank loans and overdrafts 2,650
Corporation tax 11,956
VAT 12,718
35,727
7. Share Capital
30 April 2024
£
Allotted, Called up and fully paid 100
Page 3