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Company Registration No. 05709009 (England and Wales)
Crozier Commercial Vehicle Repair Limited Unaudited accounts for the year ended 31 March 2024
Crozier Commercial Vehicle Repair Limited Unaudited accounts Contents
Page
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Crozier Commercial Vehicle Repair Limited Company Information for the year ended 31 March 2024
Director
David Crozier
Company Number
05709009 (England and Wales)
Registered Office
5, Harvester Way Greasby Wirral CH49 2RA UK
Accountants
Joanne Nock Accountability 45, Market Street Hoylake Wirral CH47 2BQ
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Crozier Commercial Vehicle Repair Limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
8,000 
Tangible assets
26,118 
41,829 
26,118 
49,829 
Current assets
Debtors
97,996 
15,018 
Cash at bank and in hand
40,178 
50,954 
138,174 
65,972 
Creditors: amounts falling due within one year
(36,512)
(33,035)
Net current assets
101,662 
32,937 
Total assets less current liabilities
127,780 
82,766 
Creditors: amounts falling due after more than one year
(875)
(11,958)
Net assets
126,905 
70,808 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
126,805 
70,708 
Shareholders' funds
126,905 
70,808 
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 March 2025 and were signed on its behalf by
David Crozier Director Company Registration No. 05709009
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Crozier Commercial Vehicle Repair Limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Crozier Commercial Vehicle Repair Limited is a private company, limited by shares, registered in England and Wales, registration number 05709009. The registered office is 5, Harvester Way, Greasby, Wirral, CH49 2RA, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on the reducing balance basis
Motor vehicles
25% on the reducing balance basis
Fixtures & fittings
25% on the reducing balance basis
Computer equipment
25% on the reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
40,000 
At 31 March 2024
40,000 
Amortisation
At 1 April 2023
32,000 
Charge for the year
8,000 
At 31 March 2024
40,000 
Net book value
At 31 March 2024
- 
At 31 March 2023
8,000 
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Crozier Commercial Vehicle Repair Limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2023
17,681 
114,814 
5,064 
338 
137,897 
Additions
349 
- 
486 
- 
835 
Disposals
- 
(11,995)
- 
- 
(11,995)
At 31 March 2024
18,030 
102,819 
5,550 
338 
126,737 
Depreciation
At 1 April 2023
14,511 
77,475 
3,931 
151 
96,068 
Charge for the year
795 
2,779 
977 
- 
4,551 
At 31 March 2024
15,306 
80,254 
4,908 
151 
100,619 
Net book value
At 31 March 2024
2,724 
22,565 
642 
187 
26,118 
At 31 March 2023
3,170 
37,339 
1,133 
187 
41,829 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
27,336 
11,399 
Accrued income and prepayments
(21,226)
3,619 
Other debtors
91,886 
- 
97,996 
15,018 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
742 
1,197 
VAT
(5,972)
3,829 
Trade creditors
17,956 
5,325 
Taxes and social security
1,262 
- 
Loans from directors
(2,243)
(1,313)
Accruals
24,767 
23,997 
36,512 
33,035 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
875 
11,958 
9
Loans to directors
Interest is charged at 2% on outstanding loans
10
Average number of employees
During the year the average number of employees was 1 (2023: 2).
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