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Company Registration No. 06530357 (England and Wales)
123 car commercial limited Unaudited accounts for the year ended 31 March 2025
123 car commercial limited Unaudited accounts Contents
Page
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123 car commercial limited Company Information for the year ended 31 March 2025
Directors
danniel richard hodges r j Bishop J mckensie
Company Number
06530357 (England and Wales)
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123 car commercial limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,974 
26,520 
Current assets
Debtors
7,973 
38,461 
Cash at bank and in hand
55,274 
18,619 
63,247 
57,080 
Creditors: amounts falling due within one year
(23,669)
(40,627)
Net current assets
39,578 
16,453 
Total assets less current liabilities
59,552 
42,973 
Creditors: amounts falling due after more than one year
- 
(38,586)
Net assets
59,552 
4,387 
Capital and reserves
Called up share capital
103 
103 
Profit and loss account
59,449 
4,284 
Shareholders' funds
59,552 
4,387 
For the year ending 31 March 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 11 September 2025 and were signed on its behalf by
r j Bishop Director Company Registration No. 06530357
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123 car commercial limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
123 car commercial limited is a private company, limited by shares, registered in England and Wales, registration number 06530357.
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:
4
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 2024
50,402 
46,273 
61,500 
10,522 
168,697 
At 31 March 2025
50,402 
46,273 
61,500 
10,522 
168,697 
Depreciation
At 1 April 2024
35,196 
39,653 
61,500 
5,828 
142,177 
Charge for the year
3,801 
1,572 
- 
1,173 
6,546 
At 31 March 2025
38,997 
41,225 
61,500 
7,001 
148,723 
Net book value
At 31 March 2025
11,405 
5,048 
- 
3,521 
19,974 
At 31 March 2024
15,206 
6,620 
- 
4,694 
26,520 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,209 
1,447 
Trade debtors
6,764 
37,014 
7,973 
38,461 
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123 car commercial limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
3,957 
29,567 
Taxes and social security
17,448 
7,744 
Other creditors
- 
1,566 
Loans from directors
514 
- 
Accruals
1,750 
1,750 
23,669 
40,627 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
38,586 
8
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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