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Registered number: 07918030
All Night Cars Holdings Ltd.
Unaudited Financial Statements
For The Year Ended 31 December 2024
Sadler Davies
Top Floor
West Hill House
Dartford
Kent
DA1 2EU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07918030
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 30,208 45,312
Tangible Assets 5 22,641 28,517
Investments 6 130,251 130,251
183,100 204,080
CURRENT ASSETS
Debtors 7 197,362 190,462
Cash at bank and in hand 4,253 11,515
201,615 201,977
Creditors: Amounts Falling Due Within One Year 8 (285,286 ) (253,133 )
NET CURRENT ASSETS (LIABILITIES) (83,671 ) (51,156 )
TOTAL ASSETS LESS CURRENT LIABILITIES 99,429 152,924
Creditors: Amounts Falling Due After More Than One Year 9 (30,575 ) (40,337 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,890 ) (5,585 )
NET ASSETS 63,964 107,002
CAPITAL AND RESERVES
Called up share capital 10 105 105
Profit and Loss Account 63,859 106,897
SHAREHOLDERS' FUNDS 63,964 107,002
Page 1
Page 2
For the year ending 31 December 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 Profit and Loss Account.
On behalf of the board
Mr N Morris
Director
11th April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
All Night Cars Holdings Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 07918030 . The registered office is Top Floor, West Hill House, Dartford, Kent, DA1 2EU.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of fifteen years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are telephone number. It is amortised to profit and loss account over its estimated economic life of thirteen years.
2.5. 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:
Freehold amortised over period of leases
Leasehold 20% on reducing balance
Plant & Machinery 20% on reducing balance
Motor Vehicles 20% on reducing balance
Computer Equipment 20% on reducing balance
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 January 2024 220,000 3,434 223,434
As at 31 December 2024 220,000 3,434 223,434
Amortisation
As at 1 January 2024 176,000 2,122 178,122
Provided during the period 14,667 437 15,104
As at 31 December 2024 190,667 2,559 193,226
Net Book Value
As at 31 December 2024 29,333 875 30,208
As at 1 January 2024 44,000 1,312 45,312
5. Tangible Assets
Land & Property
Leasehold Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 6,470 34,699 35,529 76,698
As at 31 December 2024 6,470 34,699 35,529 76,698
Depreciation
As at 1 January 2024 5,176 12,613 30,392 48,181
Provided during the period 431 4,418 1,027 5,876
As at 31 December 2024 5,607 17,031 31,419 54,057
Net Book Value
As at 31 December 2024 863 17,668 4,110 22,641
As at 1 January 2024 1,294 22,086 5,137 28,517
6. Investments
Subsidiaries
£
Cost
As at 1 January 2024 130,251
As at 31 December 2024 130,251
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 130,251
As at 1 January 2024 130,251
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Page 5
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 197,362 190,462
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 32,976 43,363
Other loans 20,624 31,874
Other creditors 218,276 169,880
Taxation and social security 13,410 8,016
285,286 253,133
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 30,575 40,337
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 105 105
Page 5