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Registered number: 06131233
MTW DIRECT LIMITED
Unaudited Financial Statements
For the Period 30 April 2022 to 30 December 2022
CACD LLP
Unaudited Financial Statements
Contents
Page
Company Information 1
Statement of Financial Position 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Gethin Hewer
Mrs Joanna Hewer
Secretary Mr Gethin Hewer
Company Number 06131233
Registered Office 24 Coedfan
Sketty
Swansea
SA2 8NS
Accountants CACD LLP
1st Floor
85 Great Portland Street
London
W1W 7LT
Page 1
Page 2
Statement of Financial Position
Registered number: 06131233
30 December 2022 29 April 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 95,509 80,547
95,509 80,547
CURRENT ASSETS
Stocks 179,350 196,450
Debtors 5 12,668 50,472
Cash at bank and in hand 722 2,477
192,740 249,399
Creditors: Amounts Falling Due Within One Year 6 (266,065 ) (297,156 )
NET CURRENT ASSETS (LIABILITIES) (73,325 ) (47,757 )
TOTAL ASSETS LESS CURRENT LIABILITIES 22,184 32,790
Creditors: Amounts Falling Due After More Than One Year 7 (36,690 ) (46,673 )
NET LIABILITIES (14,506 ) (13,883 )
CAPITAL AND RESERVES
Called up share capital 9 20 20
Income Statement (14,526 ) (13,903 )
SHAREHOLDERS' FUNDS (14,506) (13,883)
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For the period ending 30 December 2022 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.
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 Income Statement.
On behalf of the board
Mr Gethin Hewer
Director
Mrs Joanna Hewer
Director
14/11/2023
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
MTW DIRECT LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 06131233 . The registered office is 24 Coedfan, Sketty, Swansea, SA2 8NS.
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. Going Concern Disclosure
The financial statements have been prepared on the going concern basis which assumes the continued support of the company's directors, bankers and other creditors. The directors' believe this support will continue and are satisfied the company is a going concern. 
2.3. 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.
2.4. 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:
Plant & Machinery 20% Reducing balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight line
The directors during the period under took a valuation of the motor vehicles. No depreciation has been charged for the period and the over-provision of depreciation in previous periods has been written back to the profit and loss account. 
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income Statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income Statement as incurred.
2.6. Stocks and Work in Progress
Stocks  are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. 
2.7. Government Grant
Government grants are recognised in the income statement in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income statement. Grants towards general activities of the entity over a specific period are recognised in the income statement over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income statement over the useful life of the asset concerned.
All grants in the income statement are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 5)
3 5
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 30 April 2022 18,500 136,332 9,186 164,018
Additions - 7,250 - 7,250
As at 30 December 2022 18,500 143,582 9,186 171,268
Depreciation
As at 30 April 2022 2,240 72,045 9,186 83,471
Provided during the period 1,850 - - 1,850
On revaluations - (9,562 ) - (9,562 )
As at 30 December 2022 4,090 62,483 9,186 75,759
Net Book Value
As at 30 December 2022 14,410 81,099 - 95,509
As at 30 April 2022 16,260 64,287 - 80,547
5. Debtors
30 December 2022 29 April 2022
£ £
Due within one year
Prepayments and accrued income 258 1,606
Other debtors 1,636 -
Amounts owed by other participating interests 10,774 48,866
12,668 50,472
6. Creditors: Amounts Falling Due Within One Year
30 December 2022 29 April 2022
£ £
Net obligations under finance leases 13,676 21,858
Trade creditors 21,088 51,593
Bank loans and overdrafts 31,378 26,899
Other taxes and social security 3,078 8,286
Accruals 1,160 -
Directors' loan accounts 4,481 -
Amounts owed to other participating interests 191,204 188,520
266,065 297,156
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7. Creditors: Amounts Falling Due After More Than One Year
30 December 2022 29 April 2022
£ £
Net obligations under finance leases 9,210 12,278
Bank loans 27,480 34,395
36,690 46,673
8. Obligations Under Finance Leases
30 December 2022 29 April 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 13,676 21,858
Later than one year and not later than five years 9,210 12,278
22,886 34,136
22,886 34,136
9. Share Capital
30 December 2022 29 April 2022
£ £
Allotted, Called up and fully paid 20 20
10. Related Party Transactions
During the period the company made charges in the sum of £39,607 to Motorcycle Training (Wales) Limited in respect of the hire of motorcycles and accessories.
At the balance sheet date an amount of £191,204 was owed to Motorcycle Training (WaLes) Limited.
During the period the company made charges in the sum of £12,870 to CBT Wales Limited in respect of the hire of motorcycles and accessories.
At the balance sheet date an amount of £10,774 was owed to CBT Wales Limited.
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