2024-02-012025-01-312025-01-31false14812541Exclusive Vehicle Assessors 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Exclusive Vehicle Assessors Limited

Registered Number
14812541
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

Exclusive Vehicle Assessors Limited
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

Doyle, Andrew Mark
Green, Jordan Frederick

Registered Address

St. Georges House
56 Peter Street
Manchester
M2 3NQ

Registered Number

14812541 (England and Wales)
Exclusive Vehicle Assessors Limited
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Current assets
Stocks3-17,143
Debtors4129,2807,664
129,28024,807
Creditors amounts falling due within one year5(129,217)(42,419)
Net current assets (liabilities)63(17,612)
Total assets less current liabilities63(17,612)
Net assets63(17,612)
Capital and reserves
Called up share capital22
Profit and loss account61(17,614)
Shareholders' funds63(17,612)
The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2025, and are signed on its behalf by:
Green, Jordan Frederick
Director
Registered Company No. 14812541
Exclusive Vehicle Assessors Limited
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year44
3.Stocks

2025

2024

££
Work in progress-17,143
Total-17,143
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables5,9227,662
Other debtors123,3582
Total129,2807,664
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables27,9801,814
Bank borrowings and overdrafts-7
Taxation and social security37,3878,114
Other creditors59,26623,795
Accrued liabilities and deferred income4,5848,689
Total129,21742,419
6.Related party transactions
Included in other debtors is a balance of £121,857 owing from a company owned by the director Andrew Doyle. Included in other creditors are amounts of £39,996 owed to companies that the directors are also a director of.