Accounts filed on 31-03-2023


ACCOUNTS
FOR THE YEAR ENDED 31/03/2023





DIRECTORS
Mr T Wild
Mr E Singleton



SECRETARY
Mrs C Wild


REGISTERED OFFICE
9 Worsley Road
Swinton
Manchester
Gtr Manchester
M27 5WN


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06846272



ACCOUNTANTS
APM Associates Ltd
Accountants
9 Worsley Road
Swinton
Manchester
Gtr Manchester
M27 5WN


ACCOUNTS
FOR THEYEARENDED31/03/2023



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2023

			2023		2022
	Notes		£		£

FIXED ASSETS
Tangible assets	3		5,405		6,600

CURRENT ASSETS
Stock		32,750		50,750
Debtors	5	5,503		1,500
Cash at bank and in hand		5,520		4,300
		43,773		56,550
CREDITORS: Amounts falling due within one year	6	32,271		49,747
NET CURRENT ASSETS			11,502		6,803
TOTAL ASSETS LESS CURRENT LIABILITIES			16,907		13,403

CAPITAL AND RESERVES

Called up share capital	7		4		4
Profit and loss account			16,903		13,399
SHAREHOLDERS' FUNDS			16,907		13,403

For the year ending 31/03/2023 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 21/12/2023 and signed on their behalf by



.............................
Mr T Wild
Director

1. ACCOUNTING POLICIES




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Commercial Vehicles		straight line 20%
Fixtures and Fittings		straight line 10%
Equipment		straight line 25%




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




5. DEBTORS	2023	2022
	£	£
Amounts falling due within one year
Other debtors	4,003	-
Prepayments	1,500	1,500
	5,503	1,500




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2023	2022
	£	£
UK corporation tax	5,254	-
VAT	10,646	15,498
PAYE control	629	1,486
Directors current account	445	65
Trade creditors	11,952	27,949
Accruals	3,345	4,749
	32,271	49,747




7. SHARE CAPITAL	2023	2022
	£	£
Allotted, issued and fully paid:
4 Ordinary shares of £1 each	4	4
	4	4