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Registered Number: 06336496
England and Wales

 

 

 

BROMLEY CAR REPAIRS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Report to the directors on the preparation of the unaudited statutory accounts of Bromley Car Repairs Limited for the year ended 31 August 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Bromley Car Repairs Limited for the year ended 31 August 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Bromley Car Repairs Limited, as a body, in accordance with the terms of our engagement letter dated 21 January 2019. Our work has been undertaken solely to prepare for your approval the accounts of Bromley Car Repairs Limited and state those matters that we have agreed to state to the Board of Directors of Bromley Car Repairs Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bromley Car Repairs Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Bromley Car 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 of Bromley Car Repairs Limited. You consider that Bromley Car 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 Bromley Car 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 for the period ended 31 August 2024.



....................................................

Baranov Associates Ltd

4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
27 March 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 25,758    13,895 
25,758    13,895 
Current assets      
Stocks 11,391    10,600 
Debtors: amounts falling due within one year 253,787    93,904 
Cash at bank and in hand 7,303    36,420 
272,481    140,924 
Creditors: amount falling due within one year (146,724)   (90,198)
Net current assets 125,757    50,726 
 
Total assets less current liabilities 151,515    64,621 
Creditors: amount falling due after more than one year (75,039)   (17,355)
Net assets 76,476    47,266 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 76,474    47,264 
Shareholders' funds 76,476    47,266 
 


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

Director's 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 director acknowledges 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 director on 27 March 2025 and were signed by:


-------------------------------
Steven Spooner
Director
2
General Information
Bromley Car Repairs Limited is a private company, limited by shares, registered in England and Wales, registration number 06336496, registration address 151 Masons Hill, Bromley, Kent, BR2 9HW.

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 on the going concern basis and 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 is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied or services rendered, stated net of discounts and of Value Added Tax.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
the taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the Profit and Loss account except to the extent that it relates to items recognised in other comprehensive income or directly in equity, in which case tax is recognised in those respective statements.

Current tax is recognised on taxable profit for the current or previous periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
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:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 September 2023 60,209    18,542    6,483    85,234 
Additions 4,745    15,083    619    20,447 
Disposals      
At 31 August 2024 64,954    33,625    7,102    105,681 
Depreciation
At 01 September 2023 57,328    8,112    5,899    71,339 
Charge for year 1,906    6,378    300    8,584 
On disposals      
At 31 August 2024 59,234    14,490    6,199    79,923 
Net book values
Closing balance as at 31 August 2024 5,720    19,135    903    25,758 
Opening balance as at 01 September 2023 2,881    10,430    584    13,895 

The net book value of Motor Vehicles includes £ 7,823 (2023 £10,430) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
2 Ordinary shares of £1.00 each  
 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
 2023
£
 2024
£
 2023
£
BCR Performance Ltd(14,387)
Amos & Rushbrook Limited244,435 94,435 

BCR Performance Limited ceased trading in 2019 and was dissolved at Companies House on 11th January 2022, a loan advanced by the company was therefore written off at that time.
During the year the company continued to make funds available to Amos & Rushbrook Limited. The loan was made with no fixed date for repayment and no interest is charged.
3