Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-30No description of principal activity2023-07-019false9falsefalsefalse 04910384 2023-07-01 2024-06-30 04910384 2022-07-01 2023-06-30 04910384 2024-06-30 04910384 2023-06-30 04910384 2022-07-01 04910384 2023-07-01 04910384 6 2023-07-01 2024-06-30 04910384 6 2022-07-01 2023-06-30 04910384 d:CompanySecretary1 2023-07-01 2024-06-30 04910384 d:Director1 2023-07-01 2024-06-30 04910384 d:Director2 2023-07-01 2024-06-30 04910384 d:Director3 2023-07-01 2024-06-30 04910384 d:Director4 2023-07-01 2024-06-30 04910384 d:RegisteredOffice 2023-07-01 2024-06-30 04910384 e:MotorVehicles 2023-07-01 2024-06-30 04910384 e:MotorVehicles 2024-06-30 04910384 e:MotorVehicles 2023-06-30 04910384 e:MotorVehicles e:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 04910384 e:FurnitureFittings 2023-07-01 2024-06-30 04910384 e:FurnitureFittings 2024-06-30 04910384 e:FurnitureFittings 2023-06-30 04910384 e:FurnitureFittings e:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 04910384 e:OfficeEquipment 2023-07-01 2024-06-30 04910384 e:OfficeEquipment 2024-06-30 04910384 e:OfficeEquipment 2023-06-30 04910384 e:OfficeEquipment e:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 04910384 e:OwnedOrFreeholdAssets 2023-07-01 2024-06-30 04910384 e:CurrentFinancialInstruments 2024-06-30 04910384 e:CurrentFinancialInstruments 2023-06-30 04910384 e:Non-currentFinancialInstruments 2024-06-30 04910384 e:Non-currentFinancialInstruments 2023-06-30 04910384 e:CurrentFinancialInstruments e:WithinOneYear 2024-06-30 04910384 e:CurrentFinancialInstruments e:WithinOneYear 2023-06-30 04910384 e:Non-currentFinancialInstruments e:AfterOneYear 2024-06-30 04910384 e:Non-currentFinancialInstruments e:AfterOneYear 2023-06-30 04910384 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2024-06-30 04910384 e:Non-currentFinancialInstruments e:BetweenOneTwoYears 2023-06-30 04910384 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2024-06-30 04910384 e:Non-currentFinancialInstruments e:BetweenTwoFiveYears 2023-06-30 04910384 e:UKTax 2023-07-01 2024-06-30 04910384 e:UKTax 2022-07-01 2023-06-30 04910384 e:ShareCapital 2024-06-30 04910384 e:ShareCapital 2023-06-30 04910384 e:ShareCapital 2022-07-01 04910384 e:RetainedEarningsAccumulatedLosses 2023-07-01 2024-06-30 04910384 e:RetainedEarningsAccumulatedLosses 2024-06-30 04910384 e:RetainedEarningsAccumulatedLosses 2022-07-01 2023-06-30 04910384 e:RetainedEarningsAccumulatedLosses 2023-06-30 04910384 e:RetainedEarningsAccumulatedLosses 2022-07-01 04910384 e:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-06-30 04910384 e:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-06-30 04910384 e:AcceleratedTaxDepreciationDeferredTax 2024-06-30 04910384 e:AcceleratedTaxDepreciationDeferredTax 2023-06-30 04910384 d:OrdinaryShareClass1 2023-07-01 2024-06-30 04910384 d:OrdinaryShareClass1 2024-06-30 04910384 d:OrdinaryShareClass1 2023-06-30 04910384 d:FRS102 2023-07-01 2024-06-30 04910384 d:Audited 2023-07-01 2024-06-30 04910384 d:FullAccounts 2023-07-01 2024-06-30 04910384 d:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 04910384 e:WithinOneYear 2024-06-30 04910384 e:WithinOneYear 2023-06-30 04910384 e:BetweenOneFiveYears 2024-06-30 04910384 e:BetweenOneFiveYears 2023-06-30 04910384 2 2023-07-01 2024-06-30 04910384 f:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 04910384









ABRIDGE VEHICLE MANAGEMENT LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
COMPANY INFORMATION


Directors
R N Pearson 
J B Thorne 
M Howell 
L Pearson 




Company secretary
J B Thorne



Registered number
04910384



Registered office
9 Blenheim Court
Brook Way

Leatherhead

Surrey

KT22 7NA




Independent auditors
Haslers
Chartered Accountants & Statutory Auditor

Old Station Road

Loughton

Essex

IG10 4PL





 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 

CONTENTS



Page
Strategic Report
 
1 - 2
Directors' Report
 
3
Directors' Responsibilities Statement
 
4
Independent Auditors' Report
 
5 - 8
Statement of Comprehensive Income
 
9
Balance Sheet
 
10
Statement of Changes in Equity
 
11
Analysis of Net Debt
 
12
Notes to the Financial Statements
 
13 - 25

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 30 JUNE 2024

Introduction
 
Abridge Vehicle Management Limited is a medium-sized company operating in the competitive car rental industry within the UK market. This strategic report outlines our vision, objectives, and key initiatives aimed at sustaining growth, enhancing customer satisfaction, and fortifying our market position.

Business review
 
In the fiscal year ending 30 June 2024, the company recorded a decrease in revenue. Revenue for 2024 was  £16,146,793 (2023 - £18,708,499). This was driven by supply and timing issues aggravated by challenging market conditions. Our focus on operational efficiency and cost containment measures helped mitigate the impact of rising expenses, including fuel and maintenance costs. However, net profit margins remained stable reflecting the focus from the team on competitive pricing and ongoing streamlining initiatives.
On the balance sheet front, net assets experienced an increase to £5,401,149 (2023 - £4,550,892). This was primarily due to a small reduction in the fleet. Meanwhile, liabilities remained stable, reflecting prudent financial management and adherence to debt repayment schedules. Cash flow from operating activities improved marginally, supported by disciplined cash management practices and efficient working capital utilisation.
Looking ahead, we remain optimistic about the prospects for revenue growth and profitability in the coming year. However, we recognise the importance of addressing key challenges such as market competition, regulatory compliance, and technological disruption to sustain our momentum and achieve long-term success in the dynamic car rental industry.

Principal risks and uncertainties
 
Market Competition: Intensified competition from both traditional car rental companies and emerging transportation alternatives poses a risk to our market share and pricing strategies.
Regulatory Compliance: Changing regulatory frameworks, particularly in areas related to environmental sustainability and data protection, could impact our operations, and necessitate costly compliance measures.
Economic Uncertainty: Economic downturns or fluctuations in consumer spending patterns may affect demand for car rental services, leading to revenue volatility.
Technological Disruption: Rapid advancements in technology, including the rise of autonomous vehicles and shared mobility platforms, could disrupt traditional car rental models and necessitate significant investments in innovation.
Operational Challenges: Issues related to fleet management, vehicle maintenance, and customer service quality could undermine our reputation and customer loyalty.
World Supply Chain: In a “Global Market” we have seen continued supply chain disruption, linked to pressures on Vehicle Manufacturers to achieve reducing carbon levels and transfer to EV products will undoubtedly bring its own level of challenges.

Page 1

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024

Financial key performance indicators
 
Revenue Growth: Monitor year-over-year revenue growth to assess the effectiveness of marketing initiatives, pricing strategies, and customer acquisition efforts.
Customer Satisfaction Scores: Track customer satisfaction scores through feedback meetings to gauge service quality and identify areas for improvement.
Fleet Utilisation Rates: Measure the utilisation rates of our vehicle fleet to optimise inventory management and maximise revenue generation.
Environmental Impact Metrics: Monitor key environmental impact metrics, such as carbon emissions and fuel consumption, to evaluate the effectiveness of sustainability initiatives.
Market Share: Assess changes in market share relative to competitors to gauge our competitive position and inform strategic decision-making.

Other key performance indicators
 
2023 - 2024 showed the benefits of remaining competitive and focusing on margin. We knew that 2023 - 2024 would be a tougher year due to cycle times of the fleet, the focus during the year has been on shortening cycle times and reverting the fleet back to 12 and 24 month contracts. 2024 – 2025 shows this work has been achieved and we expect to be back to our normal levels of profitability. 


This report was approved by the board on 26 September 2025 and signed on its behalf.



................................................
J B Thorne
Director
Page 2

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 JUNE 2024

The directors present their report and the financial statements for the year ended 30 June 2024.

Results and dividends

The profit for the year, after taxation, amounted to £910,257 (2023 - £2,946,213).

The directors have declared a dividend of £60,000 for the year (2023: £1,040,189).

Directors

The directors who served during the year were:

R N Pearson 
J B Thorne 
M Howell 
L Pearson 

Future developments

The directors do not anticipate any significant changes to the Company’s core activities in the near future.
A full review of the activities of the business is included in the Strategic Report.

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

Under section 487(2) of the Companies Act 2006Haslers will be deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.

This report was approved by the board on 26 September 2025 and signed on its behalf.
 





................................................
J B Thorne
Director
Page 3

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 JUNE 2024

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:

select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;


prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ABRIDGE VEHICLE MANAGEMENT LIMITED
 

Opinion


We have audited the financial statements of Abridge Vehicle Management Limited (the 'Company') for the year ended 30 June 2024, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 30 June 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ABRIDGE VEHICLE MANAGEMENT LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
 
Responsibilities of directors
 

As explained more fully in the Directors' Responsibilities Statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ABRIDGE VEHICLE MANAGEMENT LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the legal and regulatory frameworks that are applicable to the entity we have considered those that have a direct and indirect material impact on the financial statements and operations of the company. These include but are not limited to the Companies Act 2006, GDPR, employment and Health & Safety legislation and tax legislation.
We obtained an understanding of how the company are complying with those legal and regulatory frameworks by making inquiries to the management. We corroborated our inquiries through our review of documentation generated and assessing the extent of compliance with the relevant laws and regulations.
We discussed among the audit engagement team regarding the opportunities and incentives, including management override of controls, that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.
As a result of performing the above, we identified the greatest potential for material misstatements due to fraud are in the following areas, and our specific procedures performed to address these are described below:
The risk of management override of controls is the area where the financial statements were most susceptible to material misstatement due to fraud. In addition, the key principal risks related to the existence of inappropriate journal entries to impact the profit for the year and management bias in accounting estimates.Procedures performed to address these were as follows: 
• Identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud, including known or suspected instances of non-compliance with laws and regulations, and fraud,
• Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process,
• Challenging assumptions and judgements made by management in its significant accounting estimates; and
• Identifying and testing journal entries, in particular any unusual journal entries posted around the year-end and journal entries posted without a description.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


Page 7

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ABRIDGE VEHICLE MANAGEMENT LIMITED (CONTINUED)


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Thomas Rogers BA ACA (Senior Statutory Auditor)
for and on behalf of
Haslers
Chartered Accountants
Statutory Auditor
Old Station Road
Loughton
Essex
IG10 4PL

26 September 2025
Page 8

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 JUNE 2024

2024
2023
Note
£
£

  

Turnover
 3 
16,146,793
18,708,499

Cost of sales
  
(13,930,581)
(14,031,324)

Gross profit
  
2,216,212
4,677,175

Administrative expenses
  
(1,033,551)
(1,063,492)

Operating profit
 4 
1,182,661
3,613,683

Interest receivable and similar income
 8 
103,650
56,935

Interest payable and similar expenses
 9 
(6,224)
(61,636)

Profit before tax
  
1,280,087
3,608,982

Tax on profit
 10 
(369,830)
(662,769)

Profit for the financial year
  
910,257
2,946,213

There were no recognised gains and losses for 2024 or 2023 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2024 (2023:£NIL).

The notes on pages 13 to 25 form part of these financial statements.
Page 9

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
REGISTERED NUMBER: 04910384

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 12 
16,407,159
20,822,549

  
16,407,159
20,822,549

Current assets
  

Debtors: amounts falling due within one year
 13 
8,907,613
10,693,755

Cash at bank and in hand
 14 
204,279
1,832,181

  
9,111,892
12,525,936

Creditors: amounts falling due within one year
 15 
(5,026,229)
(7,728,671)

Net current assets
  
 
 
4,085,663
 
 
4,797,265

Total assets less current liabilities
  
20,492,822
25,619,814

Creditors: amounts falling due after more than one year
 16 
(15,091,673)
(20,987,259)

Provisions for liabilities
  

Deferred tax
 19 
-
(81,663)

  
 
 
-
 
 
(81,663)

Net assets
  
5,401,149
4,550,892


Capital and reserves
  

Called up share capital 
 20 
10,000
10,000

Profit and loss account
 21 
5,391,149
4,540,892

  
5,401,149
4,550,892


The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 September 2025.




................................................
J B Thorne
Director

The notes on pages 13 to 25 form part of these financial statements.
Page 10

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 July 2023
10,000
4,540,892
4,550,892


Comprehensive income for the year

Profit for the year
-
910,257
910,257


Contributions by and distributions to owners

Dividends: Equity capital
-
(60,000)
(60,000)


At 30 June 2024
10,000
5,391,149
5,401,149



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 July 2022
10,000
2,634,868
2,644,868


Comprehensive income for the year

Profit for the year
-
2,946,213
2,946,213


Contributions by and distributions to owners

Dividends: Equity capital
-
(1,040,189)
(1,040,189)


At 30 June 2023
10,000
4,540,892
4,550,892


The notes on pages 13 to 25 form part of these financial statements.
Page 11

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 

ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 30 JUNE 2024




At 1 July 2023
Cash flows
At 30 June 2024
£

£

£

Cash at bank and in hand

1,832,181

(1,627,902)

204,279

Debt due after 1 year

(20,987,259)

20,987,259

-

Debt due within 1 year

(4,637,401)

4,608,132

(29,269)


(23,792,479)
23,967,489
175,010

The notes on pages 13 to 25 form part of these financial statements.
Page 12

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Abridge Vehicle Management Limited is a private company, limited by shares, incorporated in England and Wales, United Kingdom, with a registration number 04910384. The address of the registered office is 9 Blenhein Court, Brook Way, Leatherhead, Surrey, KT22 7NA. The nature of the company's operations and principal activities are the provision of vehicle leasing facilities.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest pound Sterling.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 13

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 14

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
Over life of the contract
Fixtures and fittings
-
20%
Reducing balance
Office equipment
-
33%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 15

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.14

Financial instruments


Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Page 16

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)


2.14
Financial instruments (continued)


 
2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Turnover

All turnover arose within the United Kingdom.


4.


Operating profit

The operating profit is stated after charging:

2024
2023
£
£

Other operating lease rentals
32,884
18,440

5.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2024
2023
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
14,050
13,500
Page 17

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Employees

Staff costs, including directors' remuneration, were as follows:


2024
2023
£
£

Wages and salaries
337,394
424,235

Social security costs
29,273
54,257

Cost of defined contribution scheme
6,853
6,666

373,520
485,158


The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Directors
4
4



Administrative & Sales
5
5

9
9


7.


Directors' remuneration

2024
2023
£
£

Directors' emoluments
158,182
264,432

Company contributions to defined contribution pension schemes
5,155
5,042

163,337
269,474


During the year retirement benefits were accruing to 2 directors (2023 - 2) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £156,510 (2023 - £261,695).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £4,500 (2023 - £4,388).

Page 18

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

8.


Interest receivable

2024
2023
£
£


Other interest receivable
103,650
56,935


9.


Interest payable and similar expenses

2024
2023
£
£


Bank interest payable
6,224
14,742

Other interest payable
-
46,894

6,224
61,636


10.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
624,093
896,904

Adjustments in respect of previous periods
(172,600)
(51,269)


Total current tax
451,493
845,635

Deferred tax


Origination and reversal of timing differences
(81,663)
(182,866)


Tax on profit
369,830
662,769
Page 19

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is higher than (2023 - higher than) the standard rate of corporation tax in the UK of 25% (2023 - 20%). The differences are explained below:

2024
2023
£
£


Profit on ordinary activities before tax
1,280,087
3,608,982


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 20%)
320,022
721,796

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
-
1,223

Capital allowances for year in excess of depreciation
306,056
179,940

Rollover relief on profit on disposal of fixed assets
(1,985)
12,992

Adjustments to tax charge in respect of prior periods
(172,600)
(51,269)

Other differences leading to an increase (decrease) in the tax charge
-
(19,047)

Deferred tax
(81,663)
(182,866)

Total tax charge for the year
369,830
662,769


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


11.


Dividends

2024
2023
£
£


Dividends paid on equity capital
60,000
1,040,189

Page 20

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

12.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost 


At 1 July 2023
21,651,017
13,377
66,706
21,731,100


Additions
674,527
-
18,220
692,747


Disposals
(4,307,282)
-
-
(4,307,282)



At 30 June 2024

18,018,262
13,377
84,926
18,116,565



Depreciation


At 1 July 2023
873,434
10,003
25,116
908,553


Charge for the year on owned assets
1,647,097
675
11,438
1,659,210


Disposals
(858,357)
-
-
(858,357)



At 30 June 2024

1,662,174
10,678
36,554
1,709,406



Net book value



At 30 June 2024
16,356,088
2,699
48,372
16,407,159



At 30 June 2023
20,777,583
3,374
41,590
20,822,547

Page 21

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

13.


Debtors

2024
2023
£
£


Trade debtors
577,775
1,544,113

Amounts owed by joint ventures and associated undertakings
2,610,009
2,409,965

Other debtors
4,985,021
5,656,968

Prepayments and accrued income
734,808
1,082,709

8,907,613
10,693,755



14.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
204,279
1,832,181



15.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other loans
2,223,921
4,637,401

Trade creditors
383,986
733,963

Amounts owed to joint ventures
20,492
20,586

Corporation tax
624,092
920,132

Other taxation and social security
498,705
-

Other creditors
686,202
712,101

Accruals and deferred income
588,831
704,488

5,026,229
7,728,671



16.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Other loans
15,091,673
20,987,259


All assets of the company are held as security.

Page 22

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

17.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Other loans
2,223,921
4,637,401

Amounts falling due 1-2 years

Other loans
15,091,673
7,558,690

Amounts falling due 2-5 years

Other loans
-
13,428,570


17,315,594
25,624,661



18.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
204,279
1,832,181




Financial assets measured at fair value through profit or loss comprise of cash at bank.
Page 23

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

19.


Deferred taxation




2024


£






At beginning of year
(81,663)


Charged to profit or loss
81,663



At end of year
-

The deferred taxation balance is made up as follows:

2024
2023
£
£


Accelerated capital allowances
-
(81,663)


20.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10,000 (2023 - 10,000) Ordinary shares of £1.00 each
10,000
10,000



21.


Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses net of dividends and other adjustments.


22.


Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £6,853 (2023: £6,666). The balance outstanding at the balance sheet date was £Nil (2023: £Nil).

Page 24

 
ABRIDGE VEHICLE MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

23.


Commitments under operating leases

At 30 June 2024 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
13,000
8,667

Later than 1 year and not later than 5 years
17,333
30,333

30,333
39,000


24.


Transactions with directors

During the year the company made loans to J B Thorne. The maximum outstanding balance during the year was £1,991,033 (2023: £1,294,877). Interest amounting to £46,582 (2023: £20,579) has been charged on the outstanding balance. The amount due from J B Thorne as at the year end was £1,991,033 (2023: £940,079).
During the year the company made loans to R Pearson. The maximum outstanding during the year was £2,303,416 (2023: £1,768,575). Interest amounting to £56,074 (2023: £30,859) has been charged on the outstanding balance. The amount due from R Pearson as at the year end was £2,303,416 (2023: £1,321,182).
During the year, were dividends paid to R Pearson of £40,000 (2023: £488,391) and J B Thorne of £20,000 (2023: £551,798).


25.


Related party transactions

During the year the following transactions with related parties occurred:
The company spent £275,000 (2023: £225,000) on advertising and marketing costs to a company controlled by a close family member of a Director. No amounts were outstanding at the year end date.


2024
2023
£
£

Key management personnel
4,294,448
2,261,263
Other related parties
2,809,518
2,389,379
7,103,966
4,650,642


26.


Controlling party

The ultimate controlling party is R Pearson by virtue of his majority shareholdings.
 
Page 25